M/s Allhadad Tannery, Kanpur V. Joint Commissioner of Income Tax-1, Kanpur

MA 26/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1902 (ITAT-LUCKNOW)
• Duration Of Justice: 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-05-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 09-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.26/LKW/2014 [IN ITA NO. 196/LKW/2011] ASSESSMENT YEAR: 2005 - 06 M/S ALLAHADAD TANNERY 99/85A, JAJMAU KANPUR V. JT. CIT - 1 KANPUR PAN: AAEFA9951C (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 23 05 2014 DATE OF PRONOUNCEMENT: 29 0 5 2014 O R D E R PER SUNI L KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 10.4.2014 IN ITA NO.196/LKW/2011 WITH THE SUBMISSION THAT THE ATTENTION OF THE TRIBUNAL HAS ESCAPED TO SOME RELEVANT FACTS WHICH ARE NECESS ARY TO BE INCORPORATED IN THE ORDER OF THE TRIBUNAL. 2 . THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE FACT OF ISSUE OF NOTICE UNDER SECTION 143(2) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT') DATED 25.8.2006 BY THE DCIT, RAN GE I ESCAPED THE ATTENTION OF THE TRIBUNAL AND THIS FACT IS REQUIRED TO BE MENTIONED IN PARA 4.1 OF THE ORDER OF THE TRIBUNAL WHERE THE TRIBUNAL HAS MENTIONED THAT THE DCIT HAS PROCESSED THE RETURN OF INCOME U/S 143(1) OF THE ACT AND ISSUED REFUND TO THE A SSESSEE AND THEREAFTER THE JT. CIT ISSUED PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : NOTICE U/S 143(2) OF THE ACT AND COMPLETED THE ASSESSMENT. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT AFTER ISSUANCE OF NOTICE BY THE DCIT UNDER SECTION 143(2) OF THE ACT , THE D CIT HAS ALSO ISSUED NOTICE UNDER SECTION 143(2) OF THE ACT ON 25.8.2006. THEREFORE, THE FACTS WITH REGARD TO ISSUANCE OF NOTICE ARE TO BE MENTIONED ALONG WITH THE ABOVE FACTS. 3 . IT WAS ALSO CONTENDED THAT THE TRIBUNAL HAS NOT EXAMINED THE PROVISIONS OF SECTION S 2(7 A ) AND 12 0(4)(B) OF THE ACT WHERE THE INCOME - TAX AUTHORITIES OR THE ASSESSING OFFICER HAS BEEN DEFINED. THEREFORE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE IMPUGNED ISSUES MAY BE RE - ADJUDICATED IN THE LIGHT OF THE DEFINITION OF THE ASSESSING OFFICER. 4 . THE LD. D.R. HAS SUBMITTED THAT THE TRIBUNAL HAS EXAMINED ALL THE ASPECTS IN THE LIGHT OF THE RELEVANT PROVISIONS OF THE LAW. SINCE NO ERROR HAS BEEN POINTED OUT IN THE ORDER OF THE TRIBUNAL, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE DESERVES TO BE DISMISSED. 5 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE TRIBUNAL DATED 11.4.2014 VIS - - VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE FACT OF ISSUANCE OF NOTICE UNDER SECTION 143(2) OF THE ACT DATED 25.8.2006 BY THE DCIT IS REQUIRED TO BE INCORPORATED ALONG WITH THE FACT OF ISSUANCE OF NOTICE UNDER SECTION 143(1) AND 143(2) OF THE ACT , IN PARA 4.1 OF THE ORDER OF THE TRIBUNAL DATED 11.4.2014 . THEREFORE, IN ORDER TO MAKE THE FACTS MORE CLEAR, WE INCORPORATE THE FOLLOWING LINE AFTER THE WORD ASSESSEE IN SECOND LINE OF PARA 4.1: - THE DCIT HAS ISSUED NOTICE UNDER SECTION 143(2) OF THE ACT ON 25.8.2006 6 . WITH REGARD TO OTHER SUBMISSIONS WITH RESPECT TO THE DEFINITION OF THE ASSESSING AUTHO RITIES AND THE ASSESSING OFFICER GIVEN IN SECTIONS 2(7 A ) PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : AND 120(4)(B) OF THE ACT ARE CONCERNED, WE FIND THAT THE TRIBUNAL HAS EXAMINED THIS ASPECT IN THE LIGHT OF THE RELEVANT PROVISIONS OF THE ACT. SINCE NO SPECIFIC DEFECT HAS BEEN POINTED OUT IN THE OR DER OF THE TRIBUNAL, WE FIND NO MERIT IN THIS SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE. ACCORDINGLY, THE ORDER OF THE TRIBUNAL IS MODIFIED IN TERMS INDICATED ABOVE. 7 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.5.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH MAY , 2014 JJ: 2705 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )