Lala Chhedilal Trust, Kanpur V. Commissioner of Income Tax-i, Kanpur

MA 12/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3494 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-09-2015
• Assessment Year: misc
• Appeal Filed On: 09-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO. 12 /LKW/2015 (ARISING OUT OF I.T.A.NO. 528 /LKW/201 2 ) ASSESSMENT YEAR: N. A. M/S LALA CHHEDILAL TRUST, 96/6, CHUNNIGANJ, KANPUR. PAN:AAATL5881A VS. CIT - 1, KANPUR. (APPLICANT) (RESPONDENT) APPLICANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY S HRI A. K. SINGH, CIT DR. DATE OF HEARING 04 /0 9 /2015 DATE OF PRONOUNCEMENT 1 1 /0 9 /2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THIS TRIBUNAL ORDER DATED 23.03.2015. IT IS SUBMITTED IN THE M. A. THAT THE DECISION OF THE TRIBUNAL IS THIS THAT THE ASSESSEE SHOULD FURNISH TO THE CIT A CORRECT ENGLISH TRANSLATION OF THE TRUST DEED TO ENABLE HIM TO PASS A REASON ED ORDER. THIS IS ALSO SUBMITTED THAT FROM THE APPRAISAL OF VARIOUS REMARKS OF THE CIT AS WELL AS OF THE TRIBUNAL, IT IS ABSOLUTELY CLEAR THAT BOTH WERE ABLE TO DECIPHER THE CONTENTS OF THE TRUST DEED AND ITS OBJECTS AND IT IS NOWHERE PRESCRIBED THAT ALL DOCUMENTS FILED SHOULD BE IN ENGLISH ONLY. ONE MORE CONTENTION IS RAISED THAT THIS FINDING OF THE TRIBUNAL THAT IN THE ABSENCE OF THE TRUST DEED IN ENGLISH, THE CIT FAILED TO PASS A WELL REASONED ORDER IN ITSELF CONTRARY TO THE FACTS ON RECORD AND IN FACT, THE CIT [ 2 ] HAS PASSED A SPEAKING AND REASONED ORDER AFTER FULLY UNDERSTANDING THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE CONTENTS OF THE TRUST DEED. 2. IN COURSE OF HEARING, SAME CONTENTIONS WERE RAISED BY THE LEARNED AR OF THE ASSESSEE. HE ALSO SUBMI TTED THAT EVEN IF IT IS HELD THAT RESTORING THE MATTER BACK TO CIT IS PROPER, HE SHOULD BE DIRECTED TO PASS CONSEQUENTIAL ORDER WITHIN FIXED TIME. LEARNED DR OF THE REVENUE SUBMITTED THAT THERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER. 3. WE HAVE CONS IDERED THE RIVAL SUBMISSIONS. WE FIND THAT IN PARA 6 OF THE TRIBUNAL ORDER, IT IS OBSERVED THAT THE BASIS OF THE DECISION OF LEARNED CIT IS THAT THE ASSESSEE TRUST IS NEITHER CARRYING OUT ITS ACTIVITIES NOR IS PLANNING ITS FUTURE ACTIVITIES IN ACCORDANCE WITH ITS ORIGINAL /STATED OBJECTS. THEREAFTER, IT IS OBSERVED BY THE TRIBUNAL THAT THE CIT HAS NOT GIVEN ANY BASIS FOR SAYING SO THAT HOW THE ACTIVITIES BEING CARRIED OUT BY THE ASSESSEE ARE NOT IN ACCORDANCE WITH THE ORIGINAL /STATED OBJECTS. THEREAFTER, IT IS OBSERVED BY THE TRIBUNAL THAT IT IS ALSO SEEN THAT CORRECT ENGLISH TRANSLATION OF THE TRUST DEED WAS MADE AVAILABLE TO CIT AND FOR THIS REASON; IT WAS NOT POSSIBLE FOR HIM TO PASS A WELL REASONED ORDER. THE MATTER WAS RESTORED TO CIT FOR PASSING A SP EAKING AND WELL REASONED ORDER. HENCE, IT IS SEEN THAT THE TRIBUNAL ORDER IS THIS THAT THE CIT SHOULD PASS A SPEAKING AND WELL REASONED ORDER. IF THE ASSESSEE CAN SATISFY THE CIT THAT HE CAN PASS SUCH SPEAKING AND WELL REASONED ORDER EVEN WITHOUT SUBMISSIO N OF CORRECT ENGLISH TRANSLATION OF THE TRUST DEED, THIS TRIBUNAL ORDER DOES NOT COME IN THE WAY OF THE CIT TO PASS SUCH SPEAKING AND WELL REASONED ORDER. THEREFORE, WE DO NOT FIND ANY APPARENT MISTAKE IN THE IMPUGNED TRIBUNAL ORDER. 4. REGARDING THIS REQU EST THAT WE SHOULD GIVE DIRECTION TO CIT FOR PASSING OF CONSEQUENTIAL ORDER WITHIN FIXED TIME, WE WOULD LIKE TO OBSERVE [ 3 ] THAT SUCH DIRECTION CANNOT BE GIVEN IN THE PRESENT ORDER BEING PASSED U/S 254 (2) BECAUSE IN THE PRESENT ORDER, WE CAN ONLY RECTIFY AN A PPARENT MISTAKE IN THE TRIBUNAL ORDER IF THERE IS SOME AND NON GIVING SUCH DIRECTION IN THE IMPUGNED TRIBUNAL ORDER IS NOT AN APPARENT MISTAKE. 5. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COUR T ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 1 /0 9 /2015 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR