THE ITO, - 2, Itarsi V. M/S. MANISH KUMAR RAKESH KUMAR, Hoshagabad

MA 112/Ind/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7180 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SB
• Assessment Year: 2005-2006
• Appeal Filed On: 13-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEB JAIN
• Keywords: Audit objection; Tax effect
• Section: 254(2)

Judgement Text

MA 112 OF 2017 MANISH KUMAR RAKESH KUMAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.112/IND/2017 ARISING OUT OF ITA NO.128/IND/2015 & MA NO.18/IND/2 016 A.Y. 2005-06 ITO-2, ITARSI :: APPLICANT VS M/S. MANISH KUMAR RAKESH KUMAR, HOSHANGABAD PAN AAKFM 3224 A :: RESPONDENT APPLICANT BY SHRI RAJEEB JAIN, SR. DR ASSESSEE BY MS. NISHA LAHOTI, AR DATE OF HEARING 13.09.2019 DATE OF PRONOUNCEMENT 29.10.2019 O R D E R PER SHRI KUL BHARAT, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I .T. ACT HAS BEEN FILED BY THE ASSESSEE AGAINST THE TRIBUNAL ORDERS DATED 22.9.201 5 & 15.5.2017. 2. BEFORE US, LD. SR. DR SUBMITTED THAT EARLIER THE TRIBUNAL DISMISSED THE DEPARTMENTAL APPEAL BEING LOW TAX EFFECT. HOWEVER, THE MATTER COMES UNDER THE EXCEPTION CLAUSE AS THERE WAS AUDIT OBJECTION. COPY OF THE SAME HAS BEEN FILED. THEREFORE, LD. SR. DR PRAYED THAT THE ORDER OF THE TRIBUNAL PASSED ON 22.9.2015 MAY BE RECALLED AND RELEVANT APPEAL MAY BE RE-FIXED FOR HEARING ON MERIT AFRESH. ON THE OTHER HAND, LD. COUNSEL FOR THE ASSESSEE RELIED UPO N THE ORDERS OF THE TRIBUNAL AND SUBMITTED THAT REVIEW IS NOT PERMISSIBLE U/S 254(2) OF THE I.T. ACT AND FURTHER MA 112 OF 2017 MANISH KUMAR RAKESH KUMAR 2 SUBMITTED THAT MA NO.18/IND/2016 HAD ALREADY BEEN D ISMISSED BY THE TRIBUNAL VIDE ORDER DATED 15.5.2017. 3. CONSIDERING THE CONTENTS OF THE MISCELLANEOUS AP PLICATION, SUBMISSIONS OF BOTH THE PARTIES THEREOF AND IN THE INTEREST OF JUS TICE, WE DEEM IT APPROPRIATE TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 22.9.2015 AS EA RLIER THE MATTER WAS DISMISSED BEING TAX EFFECT BELOW MONETARY LIMIT AND NOT ON ME RITS, THEREFORE, IT WOULD NOT AMOUNT TO REVIEW. FURTHER, IN EARLIER MA, THE REVEN UE COULD NOT PRODUCE THE COPY OF THE AUDIT OBJECTION AND NOW IT HAS PRODUCED THE SAM E WHICH PROVES THAT THE MATTER COMES UNDER EXCEPTION CLAUSE. THEREFORE, IN THE INT EREST OF JUSTICE AND FAIR PLAY, WE DIRECT THE REGISTRY TO RE-FIX THE RELEVANT DEPARTME NTAL APPEAL FOR HEARING ON 09.12.2019 AFRESH BEFORE THIS BENCH. NO SEPARATE NO TICE SHALL BE ISSUED AS THE DATE OF HEARING HAS BEEN MENTIONED IN THE PRESENT ORDER. FINALLY, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 29.10.20 19. SD/- (MANISH BORAD) ACCOUNTANT MEMBER SD/- ( KUL BHARAT) JUDICIAL MEMBER DATED : 29.10.2019 !VYAS! COPY TO: ASSESSEE/RESPONDENT/CIT(A)/CIT/DR, INDORE