ACIT, Faridabad V. Sh. Opinder Mehtani, Faridabad

ITA 1217/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7493 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 01-06-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 04-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Section: 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SMT. BEENA PILLAI , JM IT A NO. 1217 /DEL/2013 : ASSTT. YEAR : 2005 - 0 6 ASSTT. COMMISSIONER OF INCO ME TAX, CIRCLE - I, BLOCK - B, CGO COMPLEX, NH - IV, FARIDABAD VS SH. OPINDER MEHTANI, PROP. M/S OPINDER MEHTANI WORKS, H.NO. 384, SECTOR - 55, NOW C/O M/S IMPERIAL AUTO INDUSTRIES, PLOT NO. 94, SECTOR - 25, FARIDABAD (APPELLANT) (RESPONDENT) PAN NO. A QJPM7922A ASSESSEE BY : SH. SOMIL AGARWAL, ADV . REVENUE BY : SH. P. DAM KANUNJNA , SR. DR DATE OF HEARING : 0 1 .06 .201 6 DATE OF PRONOUNCE MENT : 03 .06 .201 6 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE DEPARTMEN T AGAINST THE ORDER DATED 24.12.2012 OF LD. CIT( A) , FARIDABAD . IN THE PRESENT CASE, IT IS NOTICED THAT THE DEPARTMENT IN FORM NO. 36 HAS MENTIONED THAT THE ASSESSMENT ORDER WAS PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE A CT) WHEREIN THE INCOME ASSESSED WAS AT RS.8,45,000/ - AGAINST THE R ETURNED INCOME OF RS.6,57,050/ - . IT IS NOTICED THAT THE SAID ASSESSMENT ORDER WAS LATER ON RECTIFIED BY THE AO VIDE ORDER DATED 26.09.2011. THE DEPARTMENT HAS NOT ITA NO . 1217 /DE L/201 3 OPINDER MEHTANI 2 FILED THE GROUNDS IN ITS AP PEAL ONLY RECOMMENDATION OF THE LD. CIT, FARIDABAD HAS BEEN FURNISHED. 2. IN THE PRESENT CASE, IT APPEARS FROM PERUSAL OF THE FORM NO. 36 THAT THE GRIEVANCE OF THE DEPARTMENT IS AGAINST THE ORIGINAL ASSESSMENT ORDER AND NOT AGAINST THE ORDER OF THE LD. C IT(A) PASSED ON APPEAL OF THE ASSESSEE ON THE SUBSEQUENT ORDER U/S 154 OF THE ACT . THE MISTAKE HAS NOT BEEN RECTIFIED BY THE DEPARTMENT EVEN WHEN IT WAS DIRECTED ON THE OCCASION OF THE EARLIER HEARING ON 09.03.2016. THEREFORE, THIS APPEAL DESERVES TO BE DI SMISSED WITH THE RIDER THAT WHENEVER THE CORRECT FORM NO. 36 IS FURNISHED AND THE RELEVANT GROUNDS ARE RAISED ALONG WITH THE APPLICATION FOR RECALLING OF THE ORDER IN ACCORDANCE WITH LAW , IT MAY BE RESTORED. 3 . IN THE RESULT, APPEAL OF THE DEPARTMENT IS D ISMISSED . ( ORDER PRON OUNCED IN THE COURT ON 03 /06 / 2016 ) SD/ - SD/ - ( BEENA PILLAI ) ( N. K. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03 /06 /2016 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR