M/s Radha Mohan Purushottam Das Jewels Pvt Ltd., Kanpur V. Astt. Commissioner of Income Tax, central circle- II, Kanpur

MA 31/LKW/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5228 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 12-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MISTAKE APPEALS OF GROUP IN
• Assessee Lawyers: BUT
• Keywords: Set aside

Judgement Text

M.A. NO.31/LKW/2018 ASSESSMENT YEAR:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A.NO.31/LKW/2018 (IN I.T.A. NO.127/LKW/2017) ASSESSMENT YEAR:2011-12 M/S RADHA MOHAN PURSHOTTAM DAS JEWELS PVT. LTD., 59/39, BIRHANA ROAD, KANPUR. PAN:AAECR 2919 N VS. A.C.I.T., CC-II, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSES SEE AGAINST THE ORDER OF TRIBUNAL DATED 04/05/2018 PASSED IN I.T.A. NO.12 7/LKW/2017. 2. LEARNED A. R., AT THE OUTSET, SUBMITTED THAT APP EAL NO. 127 HAS BEEN SET ASIDE TO LEARNED CIT(A) VIDE TRIBUNAL ORDER DAT ED 04/05/2018 WHEREAS IT SHOULD HAVE BEEN ALLOWED. IT WAS SUBMITTED THAT IN ALL 10 APPEALS, RELATING TO GROUP RADHA MOHAN PURSHOTTAM DAS WERE FIXED FOR HEARING AND BUT BY MISTAKE 9 APPEALS OF THE GROUP IN I.T.A. NOS. 679 T O 687 WERE DECIDED BY THE BENCH IN FAVOUR OF THE ASSESSEE VIDE ORDER DATE D 08/08/2017 AND APPEAL IN I.T.A. NO.127 WAS MISTAKENLY LEFT OUT AND LATER ON THE APPEAL IN APPELLANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SHRI R. K. VISHWAKARMA, D.R. DATE OF HEARING 26/07/2019 DATE OF PRONOUNCEMENT 22 /0 8 /2019 M.A. NO.31/LKW/2018 ASSESSMENT YEAR:2011-12 2 I.T.A. NO.127 WAS DISPOSED OFF VIDE ORDER DATED 04/ 05/2018. IT WAS SUBMITTED THAT IN THE ORDER DATED 04/05/2018, THE T RIBUNAL HAD REMITTED THE ISSUE BACK TO LEARNED CIT(A) AS THE TRIBUNAL HAD NO TED THAT CIT(A) HAD PASSED EX-PARTE ORDER. LEARNED A. R. IN THIS RESPE CT TOOK US TO THE COPY OF ORDER OF LEARNED CIT(A), WHICH SHOWS THAT THE CIT(A ) HAD PASSED THE ORDER AFTER HEARING THE ASSESSEE AND AFTER CONSIDERING TH E SUBMISSIONS OF THE ASSESSEE. THEREFORE, IT WAS PRAYED THAT THERE HAD OCCURRED A MISTAKE IN THE ORDER OF THE TRIBUNAL AS THE MATTER HAD BEEN SET AS IDE ON THE BASIS THAT CIT(A) HAD PASSED EX-PARTE ORDER. 3. LEARNED D. R., ON THE OTHER HAND, ARGUED THAT RE CALLING OF ORDER WILL AMOUNT TO REVIEW OF THE TRIBUNALS OWN ORDER, WHICH IS NOT PERMITTED IN LAW. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT TRIBUNAL HAD SET ASI DE THE ISSUE BACK TO LEARNED CIT(A) BY HOLDING THAT NONE HAD APPEARED BE FORE CIT(A) AND CIT(A) HAD PASSED EX-PARTE ORDER. THOUGH IT IS A FACT THA T CIT(A), IN HIS ORDER, HAD WRITTEN ON THE FIRST PAGE THAT NONE HAD APPEARED O N BEHALF OF THE APPELLANT, BUT HE HAS NOTED DOWN THE COMPLETE WRITT EN SUBMISSIONS OF THE ASSESSEE, WHICH HE HAS REPRODUCED AT PAGES 4 TO 12 OF HIS ORDER. AFTER GOING THROUGH THE WRITTEN SUBMISSIONS, THE CIT(A) H AD PASSED THE ORDER AND THEREFORE, THE FINDING OF THE TRIBUNAL THAT CIT(A) HAD PASSED EX-PARTE ORDER IS CONTRARY TO THE FACTS AND THEREFORE, THERE IS A MISTAKE, WHICH IS APPARENT FROM THE RECORD AND WHICH NEEDS TO BE RECTIFIED. T HEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 04/05/2018 AND ALLOW TH E MISC. APPLICATION OF THE ASSESSEE. 5. SINCE LEARNED A. R. HAD STATED THAT APPEAL IN I. T.A. NO.127 IS COVERED IN FAVOUR OF THE ASSESSEE BY THE CONSOLIDATED DECIS ION OF THE TRIBUNAL IN M.A. NO.31/LKW/2018 ASSESSMENT YEAR:2011-12 3 I.T.A. NO.679 TO 687 THEREFORE, REGISTRY IS DIRECTE D TO FIX THE APPEAL IN I.T.A. NO.127/LKW/2017 ON 02/08/2019. 6. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 22/08/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:22/08/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT. 3. CONCERNED CIT 4. CIT(A) 5. D.R., I.T.A.T., LUCKNOW