Dy.C.I.T.-6, Jhansi V. Shri Kailash Narain Gupta, Jhansi

MA 2/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7941 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-05-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 23-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAIL AKHTAR
• Assessee Lawyers: NAVIN GARGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 02/AGRA/2012 (IN ITA NO. 331/AGRA/2010) ASSTT. YEAR : 2006-07 DY. C.I.T. 6, JHANSI. VS. SHRI KAILASH NARAIN G UPTA, OPP. MEDICAL COLLEGE, JHANSI. (PAN : AASPG 9316 K) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUHAIL AKHTAR, JR. D.R. RESPONDENT BY : SHRI NAVIN GARGH, ADVOCATE. DATE OF HEARING : 18.05.2012 DATE OF PRONOUNCEMENT OF ORDER : 18.05.2012 ORDER PER BENCH : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE DEPARTMENT AGAINST THE ORDER OF THE TRIBUNAL DATED 19.07.2011. THE TRIBUN AL WHILE CONSIDERING THE DEPARTMENTAL APPEAL IN ITA NO. 331/AGRA/2010 FOUND THAT THE APPEAL OF THE DEPARTMENT IS DEFECTIVE. THEREFORE, THE SAME WAS DI SMISSED WITH LIBERTY TO THE DEPARTMENT, IF SO ADVISED, TO FILE APPEAL AGAINST T HE IMPUGNED ORDER THROUGH AUTHORIZED PERSON UNDER LAW. THE REVENUE HAS FILED PRESENT M.A. FOR REVIVAL OF THE EARLIER APPEAL OF THE DEPARTMENT, WHICH IS NOT PERMISSIBLE AS PER THE ORDER ALREADY PASSED IN APPEAL OF THE DEPARTMENT DATED 19 .07.2011. ACCORDINGLY, THE M.A. NO. 02/AGRA/2012 2 PRESENT MISCELLANEOUS APPLICATION IS DISMISSED. THE DEPARTMENT IS AT LIBERTY TO MOVE FRESH APPEAL AS PER LAW, AS DIRECTED BY THE OR DER DATED 19.07.2011. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.05.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY