Income Tax Officer-3(2), Lucknow V. Shri Pankaj Maurya, Lucknow

ITA 117/LKW/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2534 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-06-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 07-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Keywords: Reasonable cause; Tax effect; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. N .S. SAINI , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 117/LKW/2017 ASSESSMENT YEAR: 2010 - 11 INCOME TAX OFFICER 2(2) LUCKNOW V. SHRI PANKA J MAURYA B - 1/5, L PARK MAHANAGAR, LUCKNOW T AN /PAN : ADZPM2831P (APP ELLA NT) (RESPONDENT) APP ELL ANT BY: SHRI C. K. SINGH, D.R. RESPONDENT BY: NONE DATE OF HEARING: 12 10 201 8 DATE OF PRONOUNCEMENT: 23 10 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT(A) - 1, LUCKNOW DATED 27/5/2016. 2 . A PERUSAL OF RECORD SHOWS THAT THIS APPEAL FILED BY THE REVENUE IS BARRED BY 158 DAYS, FOR WHICH APPLICATION FOR CONDONATION OF DELAY IS FILED NARRATING THE REASONS FOR DELAY IN FILING OF THE APPEAL. HAVING GONE THROUGH THE AFFIDAVIT IN SUPPORT OF THE CONDONATION OF DELAY, WE FIND THAT THERE IS A REASONABLE CAUSE FOR DELAY IN FILING THE APPEAL AND ACCORDINGLY WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 3 . NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE HAS FILED DETAILED WRITTEN SUBMISSION. SINCE THIS APPEAL CAN BE DISPOSED OF IN THE ABSENCE OF THE ASSESSEE, WE HAVE DECIDED TO DISPOSE ITA NO.117/LKW/2017 PAGE 2 OF 3 OF THE APPEAL QUA THE ASSESSEE AFTER HEARING THE LD. D.R. AND AFTER CONSIDERING THE WRITTEN SUBMISSION OF THE ASSESSEE. 2 . DURING THE COURSE OF HEARING, LD. D.R. MOVED AN APPLICATION DATED 11/10/2018 WITH A REQUEST TO WITHDRAW THE APPEAL IN VIEW OF CIRCULAR NO.3/2018 DATED 11/7/2018 ISSUED BY C BDT. THE LD. D.R. SUBMITTED THAT THE APPEAL FILED BY THE REVENUE IN THE PRESENT CASE IS NOT MAINTAINABLE IN VIEW OF CIRCULAR NO.3/2018 DATED 11/7/2018 ISSUED BY CBDT, AS THE TAX EFFECT IS BELOW THE MONETARY LIMIT PRESCRIBED IN THE AFORESAID CIRCULAR. FOR READY REFERENCE, WE WOULD MAKE TH E APPLICATION DATED 11/10/2018 MOVED BY THE REVENUE AS PART OF THIS ORDER (AS ANNEXURE A ). WE, THEREFORE, ALLOW THE REQUEST OF THE REVENUE FOR WITHDRAWAL OF THE APPEAL AND ACCORDINGLY THE APPEAL IS DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 / 10 / 201 8 . SD/ - SD/ - [ N .S. SAINI ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST OCTO BER , 201 8 JJ: 2210 COPY FORWARDED TO: 1 . APPELLA NT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ITA NO.117/LKW/2017 PAGE 3 OF 3 ANNEXURE A