The Income tax Officer, Bathinda V. M/s. Chaudhary Enterprises, Bathinda

MA 16/ASR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1106 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-08-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHWANI KALIA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.16(ASR)/2018 (ARISING OUT OF M.A NO.46(ASR)/2017) (ARISING OUT OF ITA NO.578(ASR)/2013) ASSESSMENT YEAR:2008- 09 INCOME TAX OFFICER, WARD-1(2), BATHINDA VS. M/S. CHAUDHARY ENTERPRISES, GANPATI AGRO COMPLEX, MALOUT ROAD, BATHINDA PAN:AAEFC-2374B (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: SH. ASHWANI KALIA (LD. CA) DATE OF HEARING: 17.08.2018 DATE OF PRONOUNCEMENT: 13.09.2018 ORDER PER N.K.CHOUDHRY, JM: THIS ORDER SHALL DISPOSE OF THE MISC. APPLICATION CAPTIONE D ABOVE FILED BY THE REVENUE DEPARTMENT CHALLENGING THE ORDER DATE D 30.11.2017 PASSED BY THE CO-ORDINATE BENCH AT AMRITSAR ON THE GROUND TH AT SEC.254(2) OF THE INCOME TAX ACT WAS AMENDED W.E.F 1 ST JUNE, 2016 AND TIME FOR RECTIFICATION OF ANY MISTAKE APPARENT FROM RECORD, REDUCED FROM FOU R YEARS TO SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSE D AND IN THE INSTANT CASE THE ORDER WHICH WAS RECALLED ON DATED 30.11.2017, W AS PASSED ON 18.04.2017, THEREFORE, AS PER THE PROVISION OF THE ACT , THE TIME PERIOD FOR RECALLING OF THE ORDER EXPIRED ON 31 ST OCTOBER, 2017, HOWEVER, THE SAME WAS RECALLED ON 30.11.2017, THEREFORE, THE SAME IS LIABLE TO BE SET ASIDE. 2. ON THE OTHER HAND, THE LD. AR SUPPORTED THE ORDER P ASSED BY THE CO- ORDINATE BENCH AND SUBMITTED THAT THE SAME DOES NOT SUFF ER FROM ANY M.A.NO.16/ASR/2018 (A.Y.2008-09) (ARISING OUT OF ITA NO.578(ASR)/2013) ITO VS. M/S CHAU DHARY ENTERPRISES, BATHINDA 2 PERVERSITY, ILLEGALITY AND IMPROPRIETY, HENCE DOES NOT REQUIRE ANY INTERFERENCE. 3. WE HAVE PERUSED THE ORDERS AVAILABLE ON RECORD AS WELL AS RIVAL SUBMISSIONS. IN THE INSTANT CASE, THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE BY SMC BENCH ON DATED 18.04.2017 AND THEREAFTER, TH E APPLICATION FOR SEEKING RECALL OF THE SAID ORDER WAS FILED BY THE A SSESSEE ON DATED 30.05.2017 I.E., WITHIN SIX MONTH FROM THE END OF TH E MONTH IN WHICH THE ORDER WAS PASSED AND THEREAFTER THE SAID ORDER WAS RECALL ED VIDE ORDER DATED 30.11.2017. AS IN THE INSTANT CASE, THE ASSESSEE HAS ALREADY ACTED WITHIN SIX MONTH FROM THE END OF THE MONTH OF THE ORDER FOR RE CTIFYING THE MISTAKE, HENCE, IT CANNOT BE TERMED AS PASSED BEYOND THE PERIOD P RESCRIBED BECAUSE IN OUR CONSIDERED VIEW, IT IS THE CAUSE OF ACTION AND INI TIATION OF PROCEEDING WHICH ULTIMATELY MATTERS BUT NOT OTHERWISE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE DEPARTMENT STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.09.2018 . SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:13.09.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) M/S. CHAUDHARY ENTERPRISES, GANPATI AGRO COMPLEX, MALOUT ROAD, BATHINDA (2) INCOME TAX OFFICER, BATHINDA (3) THE CIT(A), BATHINDA (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER