M/s. Arohul Foods Pvt. Ltd., Bahraich V. The DCIT, Circle, Gonda

MA 19/LKW/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5037 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 06-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER M.A. No.19/Lkw/2021 [Arising out of ITA No.236/Lkw/2020] (A.Y. 2012-13) M/s Arohul Foods Pvt. Ltd. Chhawani Bazar, Bahraich. PAN-AAECA 9674R Vs. DCIT, Circle-Gonda, Gonda 271001 (U.P. (Applicant) (Respondent) Applicant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, DR Date of hearing: 04 03 2022 Date of pronouncement: 09 03 2022 O R D E R PER T.S. KAPOOR, A.M. This miscellaneous application has been filed by assessee against the order of the Tribunal dated 11.8.2021. 2. The ld. AR at the outset submitted that there was cross appeals by the Department as well as by the assessee and the assessee had taken certain legal grounds as well as grounds on merits in its appeal. It was submitted that the Tribunal was pleased to allow the appeal of the assessee on legal issues and quashed the assessment order as void ab initio. It was submitted that while allowing the relief to the assessee the Tribunal held that other grounds of cross appeal were not argued, therefore, rest of the grounds are dismissed as not pressed. The ld. AR submitted that at the time of hearing, it was submitted that if the assessee gets relief on legal issues the grounds on merits :-2-: of the case becomes infructuous and can be dismissed as infructuous and the Tribunal has wrongly mentioned that other grounds were not pressed and hence dismissed and therefore there is a mistake apparent from the record which may be rectified by holding that rest of the grounds are dismissed having become infructuous. 3. The ld. DR had no objection to the said rectification of mistake. 4. We have gone through the order of the Tribunal, we find that the appeal of the assessee was allowed on Grounds No. 1 and 2 which is on the legal issue and the other grounds of cross appeal were dismissed as not pressed whereas the ld. AR had submitted that rest of the grounds may be dismissed as infructuous if the appeal of the assessee is allowed on legal issue. Therefore there is a mistake apparent from the record which needs to be rectified. In view of the above Para-12 of the order starting from 5 th line needs to be rectified and which is rectified as under: “The other grounds of cross appeal have become infructuous and therefore are dismissed. Since we have allowed the cross appeal of the assessee on legal issue therefore the appeal filed by the Revenue has become infructuous and is therefore dismissed.” 5. In view of the above, the miscellaneous application of the assessee is allowed. (Order pronounced in the Open Court on 09/03/2022) Sd/- Sd/- (A.D. Jain) (T.S. Kapoor) Vice President Accountant Member Aks – Dtd. 09/03/2022 :-3-: Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar