Dy. CIT, Allahabad V. D.K. Agrawal,(HUF)., Allahabad

MA 24/ALLD/2011

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2515 (ITAT-ALLAHABAD)
• Duration Of Justice: 9 year(s) 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 29-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAVEEN GODBOLEC A
• Keywords: Tax effect
• Section: 260A; 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ,ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION (M.A. )NO. 24/ALLD./2011 ARISING OUT OF ITA NO.156/ALLD/2010 ASSESSMENT YEAR: 2005-06 DEPUTY COMMISSIONER OF INCOME-TAX, RANGE-1, ALLAHABAD, UTTAR PRADESH V. M/S. D K AGARWAL(HUF) 5/5/4 A, C.Y.CHINTAMANI ROAD, ALLAHABAD, UTTAR PRADESH PAN: AACHD2671Q (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI A.K.SINGH, SR. DR RESPONDENT BY: SHRI PRAVEEN GODBOLE,CA DATE OF HEARING: 27.11. 2020 DATE OF PRONOUNCEMENT: 27.11. 2020 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION (MA) BEARING NUMBER 24/ALLD./2011 ARISING OUT OF ITA NO. 156/ALLD/2010 FOR ASSESSMENT YEAR (AY) : 2005-06 IS FILED BY INCOME- TAX DEPARTMENT SEEKING TO RECTIFY MISTAKE APPARENT FROM RECORDS IN THE APPELLATE ORDER DATED 19.04.2011 PASSED BY SINGLE MEMBER(SMC) OF INCOME-TAX APPELLATE TRIBUNAL, ALLAHABAD ( HEREINAFTER CALLED THE TRIBUNAL) IN ITA NO. 156/ALLD/2010 FOR AY: 2005-06, WHEREIN THE APPEAL FILED BY THE ASSESSEE WAS ALLOWED BY THE TRIBUNAL MAINLY ON LEGAL GROUND AS TO NON SERVICE OF NOTICE DATED 21.03.2006 ISSUED BY THE AO U/S 143(2) OF THE INCOME-TAX ACT,1961( HEREINAFTER CALLED THE ACT). MA NO. 24/ALLD/2011 ARISING OUT OF ITA NO. 156/ALLD/2010 M/S D.K.AGARWAL(HUF) ASSESSMENT YEAR: 2005-06 2 2. WE HAVE HEARD BOTH THE PARTIES OF THIS MA THROUGH VIDEO CONFERENCING. AT THE OUTSET , THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED BEFORE THE BENCH THAT THIS MA HAS BECOME INFRUCTUOUS AS THE DEPARTMENT FILED AN APPEAL U/S 260A OF THE 1961 ACT WITH HONBLE ALLAHABAD HIGH COURT AGAINST THE APPELLATE ORDER DATED 19.04.2011 PASSED BY THE TRIBUNAL, WHICH DEPARTMENTAL APPEAL HAS NOW BEEN DISMISSED BY HONBLE JURISDICTIONAL HIGH COURT VIDE JUDGMENT DATED 04.02.2016 IN ITA NO. 268 OF 2011, ON THE GROUND OF LOW TAX EFFECT AS BEING COVERED BY CBDT CIRCULAR DATED 10.12.2015 AND 01.01.2016 AND HENCE NO GRIEVANCE REMAINS OF THE DEPARTMENT. THE COPY OF JUDGMENT OF HONBLE ALLAHABAD HIGH COURT , DATED 04.02.2016 IS FILED BY LEARNED DR, WHICH IS PLACED IN FILE. THUS, PRAYERS WERE MADE BY LEARNED DR TO DISMISS THIS MA AS BEING INFRUCTUOUS IN VIEW OF AFORESAID JUDGMENT OF HONBLE ALLAHABAD HIGH COURT. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT THIS MA FILED BY REVENUE IS TO BE DISMISSED IN VIEW OF HONBLE ALLAHABAD HIGH COURT JUDGMENT DATED 04.02.2016 IN ITA NO. 268 OF 2011 , DISMISSING REVENUES APPEAL. THUS, BOTH THE RIVAL PARTIES CONCURRED THAT THIS MA IS TO BE DISMISSED. AFTER HEARING BOTH THE PARTIES, WE DISMISS THE MA FILED BY REVENUE, BEARING NUMBER 24/ALLD/2011 ARISING OUT OF ITA NO. 156/ALLD/2010 FOR AY: 2005- 06. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE MA BEARING NUMBER 24/ALLD/2011 ARISING OUT OF ITA NO. 156/ALLD/2010 FOR AY: 2005-06 FILED BY REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 27 /11/2020 THROUGH VIDEO CONFERENCING. SD/- SD/- [VIJAY PAL RAO] [RAMIT KOCHAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 /11/2020 BISWAJIT, SR. P.S. MA NO. 24/ALLD/2011 ARISING OUT OF ITA NO. 156/ALLD/2010 M/S D.K.AGARWAL(HUF) ASSESSMENT YEAR: 2005-06 3 COPY FORWARDED TO: 1. APPELLANT DEPUTY COMMISSIONER OF INCOME-TAX, RANGE-1,ALLAHABAD, U.P. 2. RESPONDENT M/S D.K.AGARWAL(HUF), ALLAHABAD 3. CIT(A) , ALLAHABAD 4. CIT 5. DR - BY ORDER ASSISTANT REGISTRAR