Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Rama Handicrafts, Nahargarh Road, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 455 / 2009 Commissioner of Income Tax, Jaipur-II, Jaipur ----Appellant Versus M/S Rama Handicrafts, Nahargarh Road, Jaipur ----Respondent _____________________________________________________ For Appellant(s) : Mr. R.B. MathurFor Respondent(s) : Mr. N.L. Agarwal _____________________________________________________ HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE INDERJEET SINGH Order 02/08/2017 The application (24850/17) filed by the department aftermore than eight years cannot be allowed. The mistake which hasbeen committed by the department is of serious nature. Thejudgment passed by the Tribunal was not challenged by way ofseparate appeals. Though in the top of memo of appeal, it hasbeen shown to be against order passed in ITA No. 1256/JP/2008but the said order was not challenged by the revenue which isstated to be mistake while taking print out from the computer. We have to look at the cause title and in the cause title ofthe appeal, it is against order passed in ITA No. 1119/JP/2008 andis not a default then such mistake cannot be allowed to becorrected after eight years. In that view of the matter, the prayer of department deserves to be rejected. The same is rejected and application(24850/17) stands dismissed. The other application (23183/17) of the assessee is allowed. The appeal is covered by the CBDT circular dated 10/12/2015 andstands disposed of. (INDERJEET SINGH)J. (K.S.JHAVERI)J. A.Sharma/128