Asstt. Commissioner of Income Tax, Range-I, Lucknow V. Shri Hakim Mandal, Deoghar

MA 03/LKW/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0996 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 25-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY PRAKASH AGARWAL S MT
• Keywords: Audit objection; Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A.NOS.02 & 03/LKW/2019 (ARISING OUT OF I.T.A. NOS.577 & 578/LKW/2017) ASSESSMENT YEAR:2009-10 A.C.I.T, RANGE-1, LUCKNOW. VS. SHRI HAKIM MANDAL, DEOGHAR JHARKHAND. PAN:AFRPM4531Q (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THESE MISC. APPLICATIONS HAVE BEEN FILED BY THE RE VENUE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 10/08/2018 IN I.T.A. NOS. 577 & 578 IN THE CASE OF ACIT, RANGE-1 LUCKNOW VS. HAKIM MANDAL. 2. LEARNED D. R., AT THE OUTSET, SUBMITTED THAT THE SE APPEALS WERE DISMISSED DUE TO LOW TAX EFFECT AS PER BOARDS CIRCU LAR NO. 3 OF 2018. HOWEVER, WHILE DISMISSING THE APPEALS OF THE REVENUE, THE INSTRUCTIONS, AS CONTAINED IN PARA 10(C) OF THE SAID BOARDS CIRCULA R NO. 3 OF 2018, HAS ESCAPED THE ATTENTION OF THE BENCH WHEREIN IT IS SP ECIFICALLY WRITTEN THAT WHERE REVENUE AUDIT OBJECTION HAS BEEN ACCEPTED BY T HE DEPARTMENT, THE LOW TAX EFFECT APPEALS WILL NOT BE WITHDRAWN. THEREFOR E, IT WAS ARGUED THAT THERE HAS OCCURRED A MISTAKE IN THE ORDER OF T HE TRIBUNAL, WHICH MAY BE RECALLED. APPELLANT BY SHRI AJAY KUMAR, D.R. RESPONDENT BY SHRI VIJAY PRAKASH AGARWAL, ADVOCAT E DATE OF HEARING 06/09/2019 DATE OF PRONOUNCEMENT 06/09/2019 2 3. LEARNED A. R., ON THE OTHER HAND, ARGUED THAT EX CEPTION IN BOARDS CIRCULAR NO. 3 OF 2018 APPLIES ONLY IF THE APPEAL I S FILED ONLY ON MERITS AND THEREFORE, THE EXCEPTION MENTIONED IN PARA 10(C) IS NOT APPLICABLE. WITHOUT PREJUDICE TO THE ABOVE, LEARNED A. R. SUBMITTED THA T DEPARTMENT HAS ALSO NOT ACCEPTED THE REVENUE AUDIT OBJECTION BY STATING IN THE MISC. APPLICATIONS ITSELF IN SECOND AND THIRD PARA THEREF ORE, IT WAS ARGUED THAT THE MISC. APPLICATIONS OF THE REVENUE ARE LIABLE TO BE DISMISSED. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE APPEALS OF THE R EVENUE IN A BUNCH OF APPEALS WERE DISMISSED FOR LOW TAX EFFECT VIDE ORDER OF THE TRIBUNAL DATED 10/08/2018. THE DEPARTMENT HAS FILED THE MISC. APP LICATIONS FOR RECALLING OF THE ORDER BY RELYING ON PARA 10(C) OF BOARDS CI RCULAR NO. 3 OF 2018. HOWEVER, WE FIND THAT DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, THE REVENUE HAS NOT ARGUED AGAINST THE DISMISSA L OF THESE APPEALS BY STATING THAT REVENUE AUDIT OBJECTION IN THESE CASES HAS BEEN ACCEPTED BY THE DEPARTMENT. NOW ACCEPTING THIS ARGUMENT AND REC ALLING THE ORDERS WILL AMOUNT TO REVIEW OF THE ORDER WHICH IS NOT PERMISSI BLE IN LAW THEREFORE, THERE IS NO MISTAKE APPARENT FROM RECORD. IN VIEW O F THE ABOVE, THESE MISC. APPLICATIONS OF THE REVENUE ARE DISMISSED. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF TH E REVENUE STAND DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 06/09/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:06/09/2019 *SINGH 3 COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT. 3. CONCERNED CIT 4. CIT(A) 5. D.R., I.T.A.T., LUCKNOW