M/S. N.D. Diamonds, Kolkata V. Deputy Commissioner of Income Tax, Central Circle-01, Kanpur

MA 40/LKW/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9307 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 24-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A.NO.40/LKW/2018 (IN I.T.A. NO.326/LKW/2018) ASSESSMENT YEAR:2012-13 M/S N. D. DIAMONDS, 18, HASANSPUKUR FIRST LANE, KOLKATA. PAN:AAFFN9110R VS. DCIT, CC-1, 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 THE TRIBUNAL DATED 31/08/2018. 2. AT THE OUTSET, LEARNED A. R. INVITED OUR ATTENTI ON TO PARA 7 OF THE TRIBUNAL ORDER WHERE THE TRIBUNAL HAS NOTED THAT GRO UND NO. 8 HAS NOT BEEN ARGUED BY A.R. THEREFORE, THIS GROUND IS DISMI SSED AS NOT PRESSED. LEARNED A. R. SUBMITTED THAT GROUND NO. 8 RELATES T O DISALLOWANCE OF EXPENSES, WHICH THE ASSESSING OFFICER HAD MADE ON AD HOC BASIS AND WHICH THE COUNSEL HAD DULY ARGUED AND IN THIS RESPEC T FILED A DULY SWORN IN AFFIDAVIT WHEREIN HE AFFIRMED THAT COMPREHENSIVE PAP ER BOOK WAS FILED ON 25/06/2018 CONTAINING 35 PAGES WHEREIN THE SUBMISSIO NS WERE DULY MADE APPELLANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SHRI AJAY KUMAR, D.R. DATE OF HEARING 20/09/2019 DATE OF PRONOUNCEMENT 04/10/2019 2 AND THEREFORE, IT WAS PRAYED THAT THE OBSERVATION O F THE TRIBUNAL THAT GROUND NO. 8 HAS NOT BEEN ARGUED IS CONTRARY TO THE FACT AND THEREFORE, A MISTAKE HAS OCCURRED IN DISMISSING THE GROUND NO. 8 , WHICH WAS PRAYED TO BE RECALLED. 3. LEARNED D. R., ON THE OTHER HAND, SUPPORTED THE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE TRIBUNAL, VIDE PARA 7, HAS DISMISSED GROUND NO. 8 OF THE APPEAL FILED BY THE ASSESSEE BY HOLDING THAT GROUND NO. 8 HAS NOT BEEN ARGUED BY A.R. LEARNED COUNSEL FOR THE ASSESSEE IN THIS RESPECT HAS FILED A DULY SWORN IN AFFIDAVIT WHER EIN HE HAS STATED THAT HE HAD FILED A PAPER BOOK CONTAINING 35 PAGES AND H E HAS ALSO ARGUED GROUND NO. 8. WE FIND THAT IN THE PAPER BOOK PAGES 19 TO 24, THE DETAILS OF EXPENSES OUT OF WHICH AD HOC DISALLOWANCE WAS MADE, IS PLACED IN THE PAPER BOOK WHICH MEANS THAT THE COUNSEL HAD FILED IT S SUBMISSIONS BEFORE THE TRIBUNAL WHICH HAS ESCAPED THE ATTENTION OF THE TRIBUNAL AND THEREFORE, A MISTAKE HAS OCCURRED IN THE ORDER OF T HE TRIBUNAL DATED 31/08/2018 THEREFORE, THE ORDER OF THE TRIBUNAL DAT ED 31/08/2018 IS RECALLED FOR THE LIMITED PURPOSES OF ADJUDICATING G ROUND NO. 8. IN VIEW OF THE ABOVE, THE REGISTRY IS DIRECTED TO FIX THE APPE AL FOR ADJUDICATING GROUND NO. 8 IN DUE COURSE. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY AS SESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 04/10/2019) SD/. SD/. ( A. D. JAIN ) ( T. S . KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:04/10/2019 *SINGH 3 COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT. 3. CONCERNED CIT 4. CIT(A) 5. D.R., I.T.A.T., LUCKNOW