ITO, Gwalior V. Sh. Sudamamal Banwani, Gwalior

ITA 222/AGR/2007

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0400 (ITAT-AGRA)
• Duration Of Justice: 5 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-02-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 12-05-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: K C AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.222/AGR/2007 ASSESSMENT YEAR: 2002-03 INCOME TAX OFFICER, VS. SHRI SUDAMAMAL BANWANI, RANGE - 1(1), GWALIOR. S/O. SEWAK RAM BANWANI, PICHARI DEORI, LASHKAR, GWALIOR. (PAN : NOT MENTIONED). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K. MISHRA, JR. D.R. RESPONDENT BY : SHRI K.C. AGARWAL, ADVOCATE DATE OF HEARING : 26.02.2013 DATE OF PRONOUNCEMENT : 26.02.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 21.12.2006 PASSED BY THE LD. CIT(A), GWALIOR FOR THE ASSESSMEN T YEAR 2002-03. 2. ON THE HEARING DATED 09.10.2012 THE BENCH DIRECT ED HE REVENUE TO FILE AMENDED FORM NO.36 AND BRING THE LEGAL HEIR ON RECO RD. THE CASE WAS ADJOURNED TO 21.11.2012. ON 21.11.2012 THE CASE WAS AGAIN AD JOURNED AS THE REVENUE FAILED 2 ITA NO.222/AGR/2007 A.Y. 2002-03 TO MAKE COMPLIANCE OF THE ORDER SHEET DATED 09.10.2 012. THE CASE WAS ADJOURNED TO 03.01.2013 AND ON THIS DATE AGAIN THE CASE WAS A DJOURNED WITH LAST OPPORTUNITY FOR 26.02.2013 I.E. TODAY. THE REVENUE HAS FAILED TO FILE FORM NO.36 AND TO BRING THE LEGAL HEIR ON RECORD AS DIRECTED BY THE BENCH O N 09.10.2012. UNDER THE SIMILAR FACTS AND CIRCUMSTANCES, THE I.T.A.T., AGRA BENCH IN ITA NO.359/AGR/2005 IN THE CASE OF ITO VS. SHRI GHANSHYAM DAS GUPTA, VI DE ORDER DATED 22.06.2012, HAS DECIDED THE MATTER AS UNDER:- 2. THE REVENUE HAS FILED THE APPEAL ON 11.08.2005. LD AUTHORISED REPRESENTATIVE VIDE APPLICATION DATED 27.08.2010 PO INTED OUT THAT THE ASSESSEE HAS EXPIRED AND REQUIRED TO PUT ON RECORD THE LEGAL HEIR OF THE ASSESSEE. VIDE ORDER SHEET ENTRY DATED 28.12. 2010 THE CASE WAS ADJOURNED TO 19.01.2011. ON 19.11.2011 DETAILED DI RECTION IN THIS REGARD WAS GIVEN BY THE I.T.A.T. TO PUT THE LEGAL H EIR ON RECORD. THE LD. DEPARTMENTAL REPRESENTATIVE WAS DIRECTED TO VER IFY THE FACTS AND TO DO THE OTHER FORMALITIES ON THIS ACCOUNT. LD. D EPARTMENTAL REPRESENTATIVE WAS ALSO REMINDED FOR FILING REVISED FORM NO.36 AND TO BRING LEGAL HEIR ON RECORD. ON 13.02.2012, IT W AS DIRECTED TO THE LD. DEPARTMENTAL REPRESENTATIVE THAT NO FURTHER OPP ORTUNITY SHALL BE GRANTED AND THE CASE WAS ADJOURNED TO 06.03.2012. BUT, THE REVENUE HAS FAILED TO COMPLY WITH THE DIRECTIONS OF THE BEN CH. HOWEVER, THE LD. DEPARTMENTAL REPRESENTATIVE WAS AGAIN DIRECTED TO MAKE THE COMPLIANCE REGARDING PUTTING ON RECORD THE LEGAL HE IRS AND FILING THE REVISED FORM NO.36 AND THE CASE WAS ADJOURNED TO 04 .04.2012. ON THIS DATE, ON THE REQUEST OF THE LD. AUTHORISED REP RESENTATIVE THE HEARING WAS ADJOURNED TO 24.05.2012. LD. DEPARTMEN TAL REPRESENTATIVE WAS AGAIN DIRECTED TO COMPLY WITH TH E ORDER SHEET ENTRY DATED 19.01.2011 AND THE CASE WAS ADJOURNED T O 20.06.2012 AS THE LAST OPPORTUNITY OF HEARING TODAY I.E. 20.06.20 12. THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT INSPITE OF HIS EFFORTS, HE WAS UNABLE TO COMPLY WITH THE DIRECTIONS OF THE I.T .A.T. GIVEN VIDE ORDER SHEET ENTRY DATED 19.01.2011 AND SOUGHT FURTH ER TIME WHICH HAS BEEN REJECTED BY THE BENCH AS INSPITE OF GIVING NUMBER OF OPPORTUNITIES REPEATEDLY, THE REVENUE HAS FAILED TO COMPLY WITH THE 3 ITA NO.222/AGR/2007 A.Y. 2002-03 DIRECTIONS AS GIVEN IN THE ORDER SHEET ENTRY DATED 19.01.2011. THE REVENUE HAS ALSO FAILED TO FILE REVISED FORM NO.36. UNDER THE FACTS AND CIRCUMSTANCE OF THE CASE, WE DISMISS THE REVENU ES APPEAL IN LIMINE AS DEFECTIVE. THE ASSESSEE HAS EXPIRED AND THE REVENUE HAS FAILED TO COMPLY WITH THE FORMALITIES AND PROCEDURE S WHICH ARE REQUIRED AS PER RULE SUCH AS FILING OF REVISED FORM NO.36 AND OTHERS. THEREFORE, THE APPEAL OF THE REVENUE IS DISMISSED W ITH LIBERTY TO MAKE A REQUEST FOR REVIVAL OF APPEAL AFTER MAKING COMPLI ANCE OF THE DIRECTIONS GIVEN BY I.T.A.T. VIDE ORDER SHEET ENTRY DATED 19.01.2011 AND FILING THE REVISED FORM NO.36. 3. SINCE THE FACTS OF THE PRESENT CASE ARE IDENTICA L TO THE CASE DECIDED BY AGRA BENCH IN THE AFORESAID ITA NO.359/AGR/2005 VIDE ORD ER DATED 22.06.2012, FOLLOWING THE ABOVE ORDER APPEAL FIELD BY THE REVEN UE IS DISMISSED WITH IDENTICAL DIRECTIONS. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 26.02.2013) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY