Shri Narendra Sharma, Kanpur V. Joint Commissioner of Income Tax (OSD), Kanpur

MA 124/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3667 (ITAT-LUCKNOW)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 14-10-2015
• Result in Favour of: Assessee
• 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.124/LKW/2015 (ARISING OUT OF I.T.A.NO.450/LKW/2013) ASSESSMENT YEAR:2008-2009 SHRI NARENDRA SHARMA, (PROP. MAA KAMAKHYA DARBAR FRAGRANCES) 129/9-L, 40, SHOP KIDWAI NAGAR, KANPUR. PAN:AIWPS6695R VS. JT. CIT (OSD), KANPUR. (APPLICANT) (RESPONDENT) APPLICANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SHRI AMIT NIGAM, D.R. DATE OF HEARING 30/10/2015 DATE OF PRONOUNCEMENT 04/11/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE AN D IT IS SUBMITTED BY THE ASSESSEE IN THE MISC. APPLICATION THAT AS PER THE I MPUGNED TRIBUNAL ORDER, THE BENCH IS CONSISTING OF SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER BUT THIS APPEAL WAS HEARD ON 11/08/2015 BY T HE BENCH CONSISTING OF SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVA STAVA, JUDICIAL MEMBER AND THEREFORE, THE TRIBUNAL ORDER SHOULD BE RECTIFIED. 2. IN THE COURSE OF HEARING OF THIS MISC. APPLICATIO N, LEARNED A. R. OF THE ASSESSEE REITERATED THE SAME CONTENTIONS WHICH ARE NOTED IN THE MISC. APPLICATION. 3. LEARNED D. R. OF THE REVENUE SUBMITTED THAT THE MISTAKE SHOULD BE RECTIFIED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT IN FACT, THIS APPEAL WAS HEARD ON 11/08/2015 BY THE BENCH CONSISTING OF SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMB ER BUT AS PER IMPUGNED TRIBUNAL [2] ORDER DATED 16/09/2015, THE ORDER IS PASSED BY THE BENCH CONSISTING OF SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCO UNTANT MEMBER. THE MATTER WAS LOOKED INTO AND INTERNAL ENQUIRY WAS MADE AND IT WA S FOUND THAT BECAUSE OF MISTAKE COMMITTED BY THE SR. P.S. OF SHRI A. K. GARODIA, AC COUNTANT MEMBER, THERE WAS A MISTAKE IN THE TRIBUNAL ORDER IN SHOWING THE NAME O F SHRI S. K. YADAV, JUDICIAL MEMBER INSTEAD OF SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMB ER. THIS MISTAKE WAS NOT NOTICED BY THE MEMBERS ALSO WHO SIGNED THIS TRIBUNAL ORDER AND AFTER THAT ALSO, NOBODY IN THE TRIBUNAL OFFICE NOTED THIS MISTAKE IN THE TRIBUNAL ORDER AND THE TRIBUNAL ORDER WAS ISSUED TO THE PARTIES AND WAS UPLOADED ALSO ON THE WEBSITE OF THE TRIBUNAL. IN VIEW OF THIS FACT THAT THE CONSTITUTION OF THE BENCH WHICH HEARD THE APPEAL WAS DIFFERENT AND THE CONSTITUTION OF BENCH WHICH HAS PASSED THE IMPU GNED ORDER IS DIFFERENT, THIS TRIBUNAL ORDER SUFFERS WITH A LEGAL INFIRMITY WHICH IS NOT CURABLE AND HENCE, THIS ORDER HAS TO BE RECALLED AND SINCE ONE OF THE MEMBER CONS ISTING OF THE BENCH WHICH HAS HEARD THE APPEAL HAS ALREADY BEEN TRANSFERRED FROM LUCKNOW BENCH TO DELHI BENCH OF THE TRIBUNAL, WE FEEL IT PROPER THAT THIS APPEAL SH OULD BE HEARD AFRESH. WE ORDER ACCORDINGLY. REGISTRY IS DIRECTED TO FIX THIS APPE AL FOR FRESH HEARING IN DUE COURSE AND NOTICE SHOULD BE ISSUED TO BOTH THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION OF THE ASSES SEE IS ALLOWED IN THE TERMS INDICATED ABOVE. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:04/11/2015 *SINGH 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