ITO, Faizabad V. Ram Piyare Vishwakarma,

MA 43/LKW/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8834 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-07-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 06-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH , LUCKNOW BEFORE SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI B. R. JAIN, ACCOUNTANT MEMBER M.A. NO.43/LKW/10 (ARISING OUT OF I.T.A. NO.697/LKW/06) ASSESSMENT YEAR: 2002 - 2003 INCOME TAX OFFICER - III, VS. SHRI RAM PIYARE VISHWAKARMA, FAIZABAD. AMBEDKAR NAGAR. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ALOK MITRA, SR. D.R. RESPONDENT BY : NONE DATE OF HEARING :27/07/2012 DATE OF PRONOUNCEMENT :27/07/2012 ORDER PER B. R. JAIN : THE REVENUE, THROUGH ITS APPLICATION DATED 06/08/2010, SEEKS TO RECALL TRIBUNAL ORDER DATED 09/12/2009 IN I.T.A. NO.697/LKW/06 DATED 25/09/2009 FOR THE REASON THAT IT HAS IGNORED THE INTERIM ORDER DATED 09/02/2010 IN WP NO. 679 (M.S.) 2010 BY HON'BLE HIGH COURT OF ALLAHABAD, LUCKNOW BENCH, LUCKNOW STAYING OPERATION OF THE ORDER DATED 25/09/2009 PASSED BY APPELLATE TRIBUNAL IN M.A. NO.24/LKW/09 IN THE AFORESAID INCOME - TAX APPEAL. 2 2. HEARD LEARNED D.R. EX - PARTE QUA ASSESSEE. AT THE OUTSET, THE LEARNED D.R. HAS LAID ON RECORD A LETTER F.NO.1(5)113/H.C.ORDERS/CIT/FZD./2012 - 13 DATED 26/07/2012 WRITTEN BY INCOME TAX OFFICER (TECH.) OF THE OFFICE OF CIT, FAIZABAD, INFORMING THEREBY THAT THE WP NO. 679 (M.S.) 2010 FILED IN THE ABOVE CASE STAND S DISMISSED ON THE GROUND OF AMOUNT OF TAX INVOLVED. THAT BEING SO AND AS THE INTERIM ORDER GRANTING STAY OF OPERATION OF THE TRIBUNAL ORDER DID NOT CONSTITUTE PART OF TRIBUNALS RECORD AT RELEVANT TIME, THE SAME, THEREFORE, DOES NOT CONSTITUTE MISTAKE REC TIFIABLE U/S 254(2) OF THE ACT. WE, THEREFORE, REJECT THE APPLICATION OF REVENUE AS ANNOUNCED IN THE OPEN COURT IMMEDIATELY AFTER CLOSE OF HEARING ON 27/07/2012. 3. IN THE RESULT, THE MISC. APPLICATION OF THE REVENUE STANDS DISMISSED. SD/. SD/. ( S. K. YADAV ) ( B. R. JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 7 / 0 7 / 2 0 1 2 *SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR