Sh. Vinod Kumar Goyal, Gidderbaha V. The Income Tax Officer, WARD 2(1), Bathinda

MA 42/ASR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6520 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-04-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S NEGI LD
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NOS.41 & 42(ASR)/2017 (ARISING OUT OF ITA NOS.130 & 131(ASR)/2016) ASSESSMENT YEARS:2007-08 & 20 09-10 SH. VINOD KUMAR GOYAL OPP. BABU KHETU RAM PARK WARD NO.15, GIDDERBAHA PAN:AFPPG5920F VS. INCOME TAX OFFICER WARD-2(1) BATHINDA (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. S.S. NEGI (LD. DR) DATE OF HEARING: 27.04.2018 DATE OF PRONOUNCEMENT: 21.05.2018 ORDER PER N.K.CHOUDHRY, JM: THE ASSESSEE HAS PREFERRED THE INSTANT MISCELLANEOUS APPLICATIONS ON THE GROUNDS THAT THE APPEAL I.E. ITA N OS. 130 & 131(ASR)/2016 HAVE BEEN DECIDED WITH THE OBSERVATIONS T HAT ASSESSEE DID NOT AGITATE GROUND NOS.1 & 2. THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE DID NOT PRESS THE GROUNDS OF APPEAL NO. 1 & 2 ON THE PREVIOUS D ATE I.E. 27 TH JULY, 2016 WHEN THE BENCH WAS CONSISTING OF SH. A.D. JA IN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER , HOWEVER, THE ORDER WAS NOT DICTATED DUE TO SOME CLARI FICATION. M.A. NOS.41 & 42 (ASR)/2017 (A.YS.2007-08 & 2009-10 ) (ARISING OUT OF ITA NOS.130 & 131(ASR)/2016) SH. VINOD KUM AR GOYAL, GIDDERBAHA VS. ITO 2 THE APPEALS WERE AGAIN RE-FIXED BEFORE THE HONBLE BE NCH ON 07.09.2016 WHEN THE ASSESSEE WITHDREW THE PREVIOUS OFFER OF NON PRESSING THE GROUNDS NO.1 & 2. THE ASSESSEE EVEN FILED THE WRITTEN REQUEST AS PER THE DIRECTIONS OF THE BENCH FOR P RESSING GROUNDS OF APPEAL NO.1 & 2 WHICH WAS ALLOWED. THEREFO RE, ON THE BASIS OF WITHDRAWAL OF THE NON PRESSING OF GROUNDS NO.1 & 2, THE ORDER IS LIABLE TO BE RECALL TO THE EXTENT OF DECIDING THE GROUNDS NO.1 & 2 ON MERIT. 2. WE HAVE GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND MATERIAL AVAILABLE ON RECORD, IT IS ADMITTED FACT THAT EARLIER THE GROUNDS NO.1 & 2 WERE TREATED AS NOT PRESSE D ON THE REQUEST OF THE ASSESSEES COUNSEL, HOWEVER, VIDE APPLICATI ON DATED 22.09.2016, THE ASSESSEES COUNSEL PRAYED FOR WITHDR AWAL OF NON-PRESSING OF GROUNDS NO.1 & 2. FROM THE DAILY OR DERS OF ITAT AND FINAL ORDER PASSED BY THE ITAT, IT DOES NOT R EFLECT THAT THE ASSESSEES APPLICATION DATED 22.09.2016 WAS CONSIDERED A ND THE ASSESSEE WAS ALLOWED TO WITHDRAW THE NON PRESSING OF GROUND NOS.1 & 2. HOWEVER, IN ORDER TO AVOID THE CONTR OVERSY AND TO OFFER REASONABLE OPPORTUNITIES BEING HEARD AND TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE, WE FEEL IT APPROPRI ATE TO ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE BY RECALLING THE ORDER UNDER CHALLENGE TO THE EXTENT OF DECIDING THE G ROUNDS NO. 1 & 2 OF THE APPEALS AFRESH. THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 26 TH JUNE, 2018. M.A. NOS.41 & 42 (ASR)/2017 (A.YS.2007-08 & 2009-10 ) (ARISING OUT OF ITA NOS.130 & 131(ASR)/2016) SH. VINOD KUM AR GOYAL, GIDDERBAHA VS. ITO 3 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.05.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED:21.05.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. VINOD KUMAR GOYAL, GIDDERBAHA (2) THE ITO, WARD-2(1) (3) THE CIT(A)-BATHINDA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER