DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA V. M/S AMBEY CONSTRUTECH PRIVATE LIMITED , BATHINDA

MA 4/ASR/2022

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), Circle-I, Bathinda as the appellant and M/s Ambey Construtech (P) Ltd. as the respondent. The revenue filed a Miscellaneous Application against the order of the ITAT, Amritsar Bench, which had previously remanded the matter back to the CIT(A) for fresh adjudication. The revenue contended that there were contradictory findings in the order concerning the remanding of the case. The tribunal acknowledged the contradiction and recalled the order for a fresh hearing, correcting the procedural oversight.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 115164 (ITAT-AMRITSAR)
• Duration Of Justice: 18 year(s) 8 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-12-2022
• Assessment Year: misc
• Appeal Filed On: 01-04-2004
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No. 04/Asr/2022 (In I.T.A.No. 62/Asr/2020) Assessment Year: 2015-16 DCIT- Circle,-I, Bathinda. (Appellant) Vs. M/s Ambey Construtech (P). Ltd. 21605, St. No.7, Power House Road, Bathinda. [PAN: AAKCA0933H] (Respendent) Appellant by Sh.RadheyShyam Jaiswal, Sr. DR. Respondent by Sh. P.N. Arora, Adv. Date of Hearing 16.12.2022 Date of Pronouncement 20.12.2022 ORDER Per Anikesh Banerjee, JM: The Miscellaneous Application( in brevity MA) was filed by the revenue against the order of the ITAT, Amritsar Bench, bearing ITA No. 62/Asr/2020 for A.Y. 2015-16. The said order was pronounced on dated 12.07.2021. The Miscellaneous Application of the revenue had filed on dated 02.02.2022 u/s 254(2) of the Income tax Act 1961, (in brevity the Act). 2. The delay for filing of MA before the bench was 02 days. No condonation application was filed by the revenue. The delay in filing of MA is condoned in persuasion of the order of the Hon’ble Supreme Court in Suo moto WP(C) No. M.A. No. 04/Asr/2022 (In I.T.A.No. 62/Asr/2020) 2 3/2020 date of order 10.01.2022 due to the reasons of the Covid-19 pandemic the delay is condoned till 15.03.2022. Accordingly, the delay of 02 days is condoned& the petition is taken for hearing. 3. The revenue has filed this Miscellaneous Application for contradictory findings of the fact in relation to disposal of the appeal bearing ITA No. 62/Asr/2022. In Para 10 of the order which is reproduced as below: “10. In our considered opinion the interest of justice, requires that the matters be sent back to the file of the learned CIT(A) for a fresh adjudication on merit. We expect the learned CIT(A) to decide the matter expeditiously after issuing the sufficient notice to the assessee and he shall grant the assessee sufficient opportunity to produce the evidence/document as may be advised.” 4. Also, the Para no. 12 of the order is also reproduced as under: “12. Needless to say, that we have not adjudicated and decided all the grounds raised before us and have only remanded back the matter to the file of the AO for deciding the assessment de novo, the learned AO shall decide the matter without being influenced by any of the observation made herein above in accordance with law.” M.A. No. 04/Asr/2022 (In I.T.A.No. 62/Asr/2020) 3 5. The ld. counsel for the assessee has filed written submission which is kept in the record and requested to set aside the matter to the ld. AO without setting aside to the ld.CIT(A). 6. We find the rival submission and consider the order of the ITAT, Amritsar Bench. In fact, that the Coordinate Bench had made a contradictory finding in relation to para no. 10 and 12. In our considered view the mistake was apparent from the record related to the remanding back the before the lower authorities. We recall the order for hearing afresh and the case will be fixed fixed for hearing in due course. 7. In the result, the Miscellaneous Application of the revenue bearing M.A. No. 04/Asr/2022 is allowed. Order pronounced in the open court on 20 .12.2022 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE ) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order