Mr. Bhagwati Prasad Maheshwari, Meerut V. ITO, Meerut

ITA 1868/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65975 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-12-2012
• Assessment Year: 1997-1998
• Appeal Filed On: 18-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Difference of opinion

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.1868/DEL./2011 ASSESSMENT YEAR : 1997-98 BHAGWATI PRASAD MAHESHWARI, VS. ITO, WARD 1(1), 601, RITHANI, DELHI ROAD, MEERUT. MEERUT. (PAN/GIR NO.ADWPM8237E) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. SAMPATH, ADV. REVENUE BY : MRS ANURADHA MISRA, CIT(DR) CONSEQUENTIAL ORDER U/S 255(4) PER U.B.S. BEDI, J.M. SINCE THERE WAS DIFFERENCE OF OPINION AMONGST THE MEMBERS CONSTITUTING THE BENCH IN THE ABOVE APPEAL, THEREFORE, FOLLOWING QUE STION WAS REFERRED TO THE LD.PRESIDENT FOR NOMINATION OF THIRD MEMBER, WHO WAS NOMINATED: WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE IMPUGNED ISSUE SHOULD BE RESTORED BACK TO THE ASSESSING OFFICER WI TH A DIRECTION THAT BOTH THE ASSESSEE AND ASSESSING OFFICER SHOULD COMPLY WITH T HE DIRECTIONS GIVEN IN THE EARLIER ORDER OF THE TRIBUNAL, DATED 8 TH JUNE, 2007 OR THE SAME BE DECIDED AGAINST THE APPELLANT? 2. LD.PRESIDENT, PASSED HIS ORDER ON 29.08.2012, AS THIRD MEMBER, HAS AGREED WITH THE FINDING OF THE LD.JM. SO, IN VIEW OF THE MAJOR ITY DECISION, THE APPEAL OF THE ASSESSEE GETS ACCEPTED AND THE MATTER IS RESTORED BACK ON TH E FILE OF THE ASSESSING OFFICER FOR RECONSIDERATION. I.T.A. NO.1868/DEL./2011 (A.Y. : 1997-98) 2 3. AS A RESULT, THE APPEAL OF THE ASSESSEE GETS ACC EPTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 03.12.2012. SD/- SD/- (SHAMIM YAHYA) ( U.B.S. BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : DEC. 03, 2012. SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), MEERUT. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT