M/s Shri Banwari Dal Mill, Kanpur V. Inocme Tax Officer-2(I), Kanpur

MA 16/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3478 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-07-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 18-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR

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.16 /LKW/20 15 (ARISING OUT OF I.T.A.NO.276/LKW/2012) ASSESSMENT YEAR:2005 - 06 M/S SHRI BANWARI DAL MILL, 84/185 - D, KARWALO NAGAR, KANPUR. PAN:ABFFS0339N VS. INCOME TAX OFFICER - 2(1), KANPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SMT. PINKI MAHAWAR, D. R. DATE OF HEARING 03/07/2015 DATE OF PRONOUNCEMENT 1 3 /08/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE POINTING OUT THAT GROUND NO. 5 TO 9 OF THE APPEAL IN I.T.A. NO.276/LKW/2012 WERE INADVERTENTLY NOT DECIDED BY THE TRIBUNAL AND THE REFORE, THE SAME SHOULD BE DECIDED. 2. IN COURSE OF HEARING BEFORE US, LEARNED A.R. OF THE ASSESSEE REITERATED THE SAME CONTENTIONS. HE SUBMITTED THAT AS PER PARA 5 OF THE TRIBUNAL ORDER, THE ISSUE REGARDING DISALLOWANCE U/S 40(A)(IA) WAS DECIDED BUT THIS ISSUE IS RAISED BY THE ASSESSEE AS PER GROUND NO. 1 TO 4. THE ISSUES IN GROUND NO. 5 TO 9 ARE DIFFERENT AND THESE ISSUES WERE NOT DECIDED IN THE TRIBUNAL ORDER. [ 2 ] 3. LEARNED D.R. OF THE REVENUE SUBMITTED THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDER. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND FORCE IN THE SUBMISSIONS OF LEARNED A.R. OF THE ASSESSEE. WE FIND THAT ALTHOUGH THE TRIBUNAL HAS REPRODUCED ALL THE GROUNDS 1 TO 9 BUT THE DECISION OF THE TRIBUNAL IS REGARDING ONE ISSUE I.E. DISALLO WANCE U/S 40(A)(IA) OF THE ACT AND ISSUES AS PER GROUND NO. 5 TO 9 ARE DIFFERENT AND HENCE, WE RECALL THE EX - PARTE TRIBUNAL ORDER FOR THE LIMITED PURPOSE OF DECIDING GROUND NO. 5 TO 9 OF THE ASSESSEES APPEAL. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FO R HEARING ON 20/08/2015 FOR LIMITED PURPOSE ONLY AND SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. (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 : 1 3 /08/2015 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR