Sri Rohit Kumar, Ranchi, Ranchi V. DCIT, Ranchi

MA 1/RAN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7875 (ITAT-RANCHI)
• Duration Of Justice: 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1996-1997
• Appeal Filed On: 13-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MITHLESH KR JHA
• Assessee Lawyers: M K CHOUDHURY

Judgement Text

MA NOS.1 TO 3/RANCHI/2012 IN ITA NOS.87 TO 89/PAT/200 5 SRI ROHIT KUMAR, RANCHI 1 IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE: SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NOS.1 TO 3/RANCHI/2012 (ARISING OUT OF ITA NOS.87 TO 89/PATNA/2005) ASSESSME NT YEAR S : 1996 - 97 SRI ROHIT KUMAR RANCHI VS. DCIT, CENTRAL CIRCLE - 1 RANCHI (APPELLANT) (RESPONDENT) PAN NO. AHLPK 7610G APPELLANT BY: SRI M.K. CHOUDHURY, ADVOCATE RESPONDENT BY: SRI MITHLESH KR. JHA, CIT(DR) DATE OF HEAR I NG: 1 7.0 2.2012 DATE OF PRONOUNCEMENT: 17 .02.2012 ORDER PER B.R. MITTAL, JUDICIAL MEMBER:- BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE HAS PRAYED TO RECALL THE ORDER OF THE ITAT DATED 17.9.2008 IN ITA NOS.87 TO 89/PATNA/2005 FOR THE ASSESSMENT YEAR 1996-97. THE ASSESSEE HAS STAT ED THAT THE TRIBUNAL DISMISSED THE APPEALS OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAD NOT TAKEN PROPER CARE TO RECTIFY THE DEFECTS AS POI NTED OUT INSPITE OF SEVERAL OPPORTUNITIES. THE LD. A.R. STATED THAT IN THE NOT ICE ISSUED FIXING THE DATE OF HEARING, DEFECT WAS POINTED OUT REGARDING NON-DEPOS IT OF FEE AND THE SAME WAS RECTIFIED BY THE ASSESSEE BUT IT APPEARS THAT T HE REGISTRY COULD NOT PLACE THE CHALLAN ON FILE. TO SUBSTANTIATE THE ABOVE SUB MISSION, ASSESSEE HAS FILED THE COPY OF CHALLAN ALONG WITH THE APPLICATION FILE D. THE LD. A.R. HAS STATED THAT IN THE INTEREST OF JUSTICE, THE ORDER PASSED B Y THE TRIBUNAL DISMISSING THE APPEALS BY APPLYING MULTIPLAN BE RECALLED AND THE C ASE BE DECIDED ON MERITS AS THE ASSESSMENT WAS MADE ON PROTECTIVE BASIS. 2. LD. D.R. HAS NOT DISPUTED ABOVE CONTENTION OF TH E LD. A.R. MA NOS.1 TO 3/RANCHI/2012 IN ITA NOS.87 TO 89/PAT/200 5 SRI ROHIT KUMAR, RANCHI 2 3. CONSIDERING THE CONTENTS OF THE APPLICATION AND THE SUBMISSIONS OF THE REPRESENTATIVES OF BOTH THE PARTIES, WE, IN THE INT EREST OF JUSTICE, RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 17.9.2008 PASSED IN ITA NOS.87 TO 89/PATNA/2005 AND DIRECT THE REGISTRY TO PLACE THE APPEALS OF THE ASSESSEE FOR HEARING BEFORE THE BENCH AFTER GIVING NOTICES TO BO TH THE PARTIES. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED. PRONOUN CED IN THE OPEN COURT ON 17.02.2012 SD/ - SD/ - ( SHAMIM YAH Y A ) ( B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS RANCHI, DATED 17 TH FEBRUARY, 2012 COPY TO 1 SRI ROHIT KUMAR, RANI SATI MANDI R MARG, RANCHI 2 DCIT, CC, RANCHI 3 CIT, RANCHI 4 THE CIT (A) , RANCHI 5 THE DR, ITAT, RANCHI 6 GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RANCHI/PATNA