Anil Kumar Avasthi, Hardoi V. ITO, Ward-1(5), Shahjahanpur

MA 11/LKW/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9999 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-11-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 07-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KRISHNA SHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M.A. No.11/LKW/2023 [In ITA No.198/LKW/2022] Assessment Year: 2011-12 Shri Anil Kumar Avasthi C/o CA Sanjay Saxena 12, Pratap Enclave, Bisrat Road Shahjahanpur v. Income Tax Officer Ward 1(5) Shahjahanpur TAN/PAN:AXJPA4796M (Applicant) (Respondent) M.A. No.12/LKW/2023 [In ITA No.197/LKW/2022] Assessment Year: 2017-18 Shri Rahul Gupta C/o CA Sanjay Saxena 12, Pratap Enclave, Bisrat Road Shahjahanpur v. Income Tax Officer Ward 3(5) Shahjahanpur TAN/PAN: BXBPG6232M (Applicant) (Respondent) Applicants by: Shri Sanjay Saxena, C.A. Respondent by: Shri Sanjeev Krishna Shar, Sr. D.R. Date of hearing: 17 11 2023 Date of pronouncement: 23 11 2023 O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) These two Miscellaneous Applications (MAs for short) are being disposed of through this consolidated order for convenience and brevity. MA No.11/LKW/2022 has been filed by the assessee, Page 2 of 4 M.A. No.11 & 12/LKW/2023 Shri Anil Kumar Avasthi & Shri Rahul Gupta Shri Anil Kumar Avasthi and MA No.12/LKW/2022 has been filed by the assesse, Shri Rahul Gupta, both in respect of the consolidated order dated 8/5/2023 of the Income Tax Appellate Tribunal (ITAT for short), whereby the appeals of the aforesaid assessees, vide ITA No.198/LKW/2022 and ITA No.197/LKW/2022 for assessment years 2011-12 and 2017-18 respective, were dismissed. The aforesaid appeals of the respectively assessees were dismissed vide aforesaid order dated 8/5/2023 on the ground that the appellant assessees in the aforesaid two appeals had not removed the defects pointed out to them by the Registry through defect memos, each dated 30/11/2022. Specifically, vide defect memo dated 30/11/2022 pertaining to ITA No.198/LKW/2022, the appellant assessee, Shri Anil Kumar Avasthi was intimated the following defect: “1. Appeal fee not filed in minor head 300” (A.1) Similarly, in the case of the aforesaid appeal vide ITA No.197/LKW/2022, the appellant-assessee, Shri Rahul Gupta was intimated the following defects vide defect memo dated 30/11/2022: “1. Appeal fee not filed in minor head 300. 2. Affidavit not filed.” (B) As the aforesaid appellant-assessees had not removed the defects pointed out through the aforesaid defect memos, despite substantial lapse of time, the aforesaid two appeals, vide ITA No.198/LKW/2022 and ITA No.197/LKW/2022, were dismissed vide aforesaid consolidated order dated 8/5/2023. However, in Page 3 of 4 M.A. No.11 & 12/LKW/2023 Shri Anil Kumar Avasthi & Shri Rahul Gupta the aforesaid consolidated order dated 8/5/2023, the assessees were given liberty to approach the Income Tax Appellate Tribunal for restoration of the appeals after the defects are removed by the appellant-assessees. (C) At the time of hearing before us on 17/3/2023 in the case of aforesaid MAs vide MA No.11/LKW/2022 and MA No.12/LKW/2022, Shri Sanjay Saxena, CA, ld. Authorised Representative for both the assessees submitted that the aforesaid defects have been removed by both the appellant- assessees. The relevant evidence in support of the claim that the aforesaid defects have been removed were filed from the assessees’ side. In this regard, our attention was drawn by the ld. Authorised Representative of the assessees also to the affidavits dated 10/8/2023 and dated 16/11/2023 by the aforesaid appellant-assessee, Shri Rahul Gupta. Similarly, our attention was drawn also to the affidavit dated 10/8/2023 filed by the appellant-assessee, Shri Anil Kumar Avasthi. (C.1) In view of the foregoing, ld. Authorised Representative for both the appellant-assessees submitted that the aforesaid appeals vide ITA No.198/LKW/2022 and ITA No.197/LKW/2022 filed by Shri Anil Kumar Avasthi and Shri Rahul Gupta respectively be kindly restored for regular hearing and disposal on merits. The ld. Sr. DR for the Revenue expressed no objection to this request made by the ld. Authorised Representative for the appellant-assessees. (D) In view of the foregoing, we restore the aforesaid appeals vide ITA No.198/LKW/2022 and ITA No.197/LKW/2022 for assessment years 2011-12 & 2017-18 respectively filed by Shri Anil Kumar Avasthi and Shri Rahul Gupta respectively for regular hearing Page 4 of 4 M.A. No.11 & 12/LKW/2023 Shri Anil Kumar Avasthi & Shri Rahul Gupta and disposal on merits. The Registry is directed to fix the aforesaid appeals for hearing. (E) In the result, both the Miscellaneous Applications are allowed. Order pronounced in the open Court on 23/11/2023. Sd/- Sd/- [SUDHANSHU SRIVASTAVA] [ANADEE NATH MISSHRA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:23/11/2023 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR By order Assistant Registrar