Pandit Chaturbhuj Kaushik Education Society, Kaithal V. ACIT, Kurukshetra

MA 22/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2962 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 27-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: PERMIL GOEL
• Keywords: Block assessment

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE JUSTICE (RETD.) DEV DARSHAN SUD, PRESIDENT & SHRI T.R. SOOD, ACCOUNTANT MEMBER M.A. NO.22/CHD/2015 (IN C.O . NO. 1/CHD/2011 - ITA NO.1411/CHD/201 0) ASSESSMENT YEAR: 2006-07 PANDIT CHATURBHUJ KAUSHIK VS. THE ACIT, EDUCATION SOCIETY, KURUKSHETRA PUNDRI, KAITHAL PAN NO. AAATP6800H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PERMIL GOEL RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 01/05/2015 DATE OF PRONOUNCEMENT : 01/05/2015 ORDER PER JUSTICE (RETD.) DEV DARSHAN SUD, PRESIDENT : THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SOU GHT RECTIFICATION OF AN ERROR WHICH HAS CREPT INTO THE ORDER OF TRIBUNAL IN C.O. NO. 1/CHD/2011 (ITA NO. 1411/CHD/2015.) 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THA T WHILE DISPOSING OFF THE APPEAL THE TRIBUNAL HAS NOT CONSIDERED THE DECISION OF HO N'BLE APEX COURT IN THE CASE OF ACIT & ANOTHER VS. HOTEL BLUE MOON (2010) 321 ITR 362 (S C) THOUGH IT IS MENTIONED IN THE APPELLATE ORDER THAT WE HAVE GONE THROUGH THE FACTS OF THE CASE AND CASE LAWS WHILE DEALING WITH THE ISSUE OF NON-SERVICE OF NOTICE. 3. WE HAVE GONE THROUGH THE DECISION IN THE CASE OF ACIT V HOTEL BLUE MOON (SUPRA) AND FIND IT IS DISTINGUISHABLE ON FACTS. I N THAT CASE THE HON'BLE APEX COURT WAS CONCERNED WITH THE ISSUE WHETHER ISSUE OF NOTICE U/ S 143(2) OF THE ACT WITHIN THE PRESCRIBED TIME WAS ALSO MANDATORY FOR THE PURPOSE OF BLOCK ASSESSMENT UNDER CHAPTER 2 XIV B OF THE ACT. ADMITTEDLY, THE ASSESSMENT OF TH E ASSESSEE IS NOT MADE UNDER CHAPTER XIV B OF THE ACT. WE FIND THAT ASSESSEES APPEAL IS SQUARELY COVERED BY THE DECISION OF HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF V.R.A. COTTON MILLS P. LTD VS. UNION OF INDIA & OTHERS. (2013) 359 ITR 495 (P&H) . IN THAT CASE IT HAS BEEN CLEARLY HELD THAT EXPRESSIONS SERVE AND ISSUE ARE INTERCH ANGEABLE AND, THEREFORE, THE MOMENT A NOTICE IS SIGNED AND PUT IN THE COURSE OF TRANS MISSION BY THE DEPARTMENT, THE NOTICE IS DEEMED TO BE SERVED. 4. IN THESE CIRCUMSTANCES THERE IS NO MERIT IN THE SUBMISSIONS AND ACCORDINGLY WE REJECT THE MISC. APPLICATION. NO OTHER GROUND HAS BEEN URGED BY THE LD. COUNSEL O F THE ASSESSEE BEFORE THE BENCH. 5. IN THE RESULT, MISC. APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/05/2015 SD/- SD/- [T.R. SOOD] [JUSTICE (RETD.)DE V DARSHAN SUD] ACCOUNTANT MEMBER PRE SIDENT DATED : IST MAY, 2015 RKK COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR