Futuristics Garments Pvt. Ltd., Chandigarh V. DCIT, Chandigarh

ITA 388/CHANDI/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4721 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 01-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Keywords: Period of limitation; Time period of passing order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , . '.., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NO. 388/CHD/2017 / ASSESSMENT YEAR : 2012-13 FUTURISTICS GARMENTS PVT. LTD., SCO 141-143, SECTOR 43-B, CHANDIGARH VS. THE DCIT, CENTRAL CIRCLE-1, CHANDIGARH ./ PAN NO.AAACF8959Q / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! / REVENUE BY : SMT.CHANDRAKANTA, SR. DR # $ % / DATE OF HEARING : 06.08.2019 &'() % / DATE OF PRONOUNCEMENT : 07.08.2019 %' / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 30.12.2016 OF THE COMMISSIONER OF INCO ME TAX (APPEALS)- 3, GURGAON [HEREINAFTER REFERRED TO AS CIT(A)]. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS MOVED AN APPLICATION PLEADING THAT INADVERTENTLY THE APPEA L FORM NO. 36 AND ITA NO. 388-C-2017- FUTURISTIC GARMENTS PVT LTD, CHANDIGARH 2 GROUNDS OF APPEAL HAVE BEEN SIGNED BY SHRI B.K. BH OLA, THE GENERAL POWER OF ATTORNEY HOLDER OF SHRI RAJEEV GOYAL, DIRE CTOR OF THE COMPANY. THAT AS PER THE STATUTORY PROVISIONS, SINC E THE APPEAL HAS BEEN FILED ON BEHALF OF THE COMPANY, THE SAME WAS REQUIR ED TO BE SIGNED EITHER BY THE MANAGING DIRECTOR OR WHERE THERE IS NO MANAGING DIRECTOR, BY ANY DIRECTOR THEREOF. HE, THEREFORE, HAS SUBMITTED THAT THE AFORESAID MISTAKE OF PRESENTING THE APPEAL WITH SIG NATURES OF THE AUTHORIZED SIGNATORY / GPA HOLDER OF THE DIRECTOR W AS AN INADVERTENT AND BONA FIDE MISTAKE. THAT THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE PRESENT APPEAL AND BE PERMITTED TO RE-FILE THE SAME UNDER THE SIGNATURES OF THE PROPER PERSON / DIRECTOR. THAT THE TIME CONS UMED IN PURSING THE PRESENT APPEAL MAY BE NOT BE TAKEN INTO CONSIDERATI ON AND THE DELAY DUE TO THE AFORESAID MISTAKE IN FILING THE NEW APPEAL U NDER THE SIGNATURES OF THE RIGHT PERSON MAY BE CONDONED. 3. THE LD. DR HAS ALSO NOT OBJECTED TO THE ABOVE PL EA. 4. IN VIEW OF THIS, THE PRESENT APPEAL IS DISMISSED AS WITHDRAWN WITH PERMISSION TO THE ASSESSEE TO FILE THE APPEAL AFRES H ON THE SAME CAUSE OF ACTION / AGAINST THE SAME / IMPUGNED ORDER OF THE LD. CIT(A). THE TIME CONSUMED FROM THE DATE OF FILING OF THIS APPEAL TIL L THE RECEIPT OF COPY OF THIS ORDER WILL NOT BE CONSIDERED FOR THE PURPOSE O F CALCULATING THE ITA NO. 388-C-2017- FUTURISTIC GARMENTS PVT LTD, CHANDIGARH 3 LIMITATION PERIOD. THE DELAY TO THAT EXTENT WILL B E DEEMED TO BE CONDONED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.08.2019. SD/- SD/- ( ' . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER DATED : 07.08.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR