District Health Society, Hardoi V. Income Tax Officer (TDS), Bareilly

MA 22/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7111 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHWAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.21 & 22/LKW/2018 [IN ITA NO. 406 & 407/LKW/2016] ASSESSMENT YEAR: 2011 - 12 & 2012 - 13 DISTRICT HEALTH SOCIETY C/O CHIEF MEDICAL OFFICER DISTT. HOSPITAL HARDOI V. INCOME TAX OFFICER (TDS) BAREILLY T AN /PAN : AAAAZ1278L (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI SANJAY SAXENA, C.A. RESPONDENT BY: SMT. PINKI MAHWAR, D.R. DATE OF HEARI NG: 24 08 2018 DATE OF PRONOUNCEMENT: 31 08 2018 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 8/12/2017 IN ITA NO.406 & 407/LKW/2016 . 2 . THE SUBMISSION OF THE ASSESSEE IS THAT ALTHOUGH THE TRIBUNAL HAS FOLLOWED ITS EARLIER ORDER DATED 19/6/2016 IN ITA NO.757/LKW/2015 FOR ASSESSMENT YEAR 2010 - 11 , BUT IN THE FINDING THE TRIBUNAL HAS WRONGLY MENTIONED THE ASSESSMENT YEAR AS 2011 - 12 INSTEAD OF 2010 - 11, THEREF ORE, THERE IS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL, WHICH MAY BE RECTIFIED. 3 . FOR THE SAKE OF READY REFERENCE, WE REPRODUCE THE APPLICATION MOVED BY THE ASSESSEE UNDER SECTION 254(2) OF THE ACT AS UNDER: - M.A. NO.21 & 22/LKW/2018 PAGE 2 OF 3 REF: ITA NO. 406 & 407/ LKW/ 2016 FOR A. Y. 2011 - 12 & 2012 - 13 SUB: MISC. APPLICATION U/S 254(2) OF THE INCOME TAX ACT 1961 HON'BLE MEMBERS, PLEASE REFER TO THE ORDER DATED 18.12.2.017 PASSED IN THE ABOVE APPEAL. THE H ON'BLE BENCH HAS FOLLOWED THE EARLIER ORDER OF THE APPELLANT SOCIETY FOR A.Y. 20 10 - 11 IN ITA NO. 757/LKW/2015 DATED 19.05.2016 BUT IN PARA 6 OF THE ORDER BOTH THE ASSESSMENT YEARS I.E. 2011 - 12 & 2012 - 13 HAD NOT BEEN WRITTEN AND ALSO THE EARLIER DECISION OF 2010 - 11 HAS BEEN WRITTEN AS A.Y. 2011 - 12 TO FOLLOW IT. THE ABOVE MISTAKE IS APP ARENT AND BE RECTIFIED ALLOWING OUR APPLICATION. THANKING YOU, YOURS FAITHFULLY, ADD. C.M.O (R.C.H) HARDOI DA TED: 07.05.2018 4 . ON A CAREFUL READING OF THE APPLICATION, WE FIND THAT THE APPLICATION MOVED BY THE ASSESSEE IS BASELESS , AND DECEPTIVE & MISGUIDIN G FACTS ARE MENTIONED THEREIN . THE DATE OF THE ORDER IN THE ABOVE APPEAL IS MENTIONED AS 18.12.2017 WHEREAS THE CORRECT DATE IS 8.12.2017. IT IS STATED IN THE APPLICATION THAT THE HON'BLE BENCH HAS FOLLOWED THE EARLIER ORDER OF THE ASSESSEE - SOCIETY FOR A SSESSMENT YEAR 2010 - 11 IN ITA NO. 757/LKW/2015 DATED 19.05.2016 , BUT THE FACT IS THAT NO SUCH FINDING WAS GIVEN BY THE TRIBUNAL AND EVEN NO REFERENCE REGARDING ITA NO. 757/LKW/2015 FOR ASSESSMENT YEAR 2010 - 11 WAS MADE IN ITS ORDER DATED 8/12/2017. 5 . THE FA CT IS THAT T HE APPEALS IN ITA NO.406 & 407/LKW/2016 FOR ASSESSMENT YEARS 2011 - 12 AND 2012 - 13 WERE FIXED FOR HEARING BEFORE THE TRIBUNAL ON 7/12/2017 AND THE TRIBUNAL VIDE PARAS 4 & 5 OF ITS ORDER M.A. NO.21 & 22/LKW/2018 PAGE 3 OF 3 DATED 8/12/2017 DECIDED THE APPEAL IN ITA NO.406/LKW/2016 FO R ASSESSMENT YEAR 2011 - 12 AND RESTORED THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE ISSUE AFRESH AFTER HEARING THE ASSESSEE , AND VIDE PARA 6 OF ITS ORDER DATED 8/12/2017 THE TRIBUNAL DECID ED THE APPEAL OF THE ASSESSEE IN ITA NO.407/LKW/2016 FOR ASSESSMENT YEAR 2012 - 13 BY FOLLOW ING ITS FINDINGS RECORDED IN PRECEDING PARAS FOR ASSESSMENT YEAR 2011 - 12 AND RESTORED THE MATTER BACK TO THE FILE OF THE LD. CIT(A). THEREFORE, THERE IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL AND, THEREFORE, THE FALLA CIOUS A PPLICATIONS FILED BY THE ASSESSEE ARE LIABLE TO BE DISMISSED. 6 . IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEM BER JUDICIAL MEMBER DATED: 31 ST AUGUST , 201 8 JJ: 2408 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR