ACIT, Sultanpur V. M/s. Laxmi Narain Market Trust, Pratapgarh

MA 44/LKW/2009

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2710 (ITAT-LUCKNOW)
• Duration Of Justice: 5 year(s) 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-11-2014
• Assessment Year: misc
• Appeal Filed On: 28-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK MISHRA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.44 /LKW/20 09 (ARISING OUT OF I.T.A.NO.234/LKW/2006) BLOCK PERIOD:01/04/96 TO 16/12/2002 DY.C.I.T., CIRCLE - SULTANPUR. VS LAXMI NARAIN MANDIR TRUST, KUNDA, PRATAPGARH. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI VIVEK MISHRA, C.I.T., D. R. RESPONDENT BY SHRI RAKESH GARG, ADVOCATE DATE OF HEARING 25/11/2014 DATE OF PRONOUNCEMENT 0 8 /01/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE REVENUE AND THE CONTENTS OF THE MISC. APPLICATION ARE AS UNDER: THE HON'BLE ITAT VIDE PARA 8 OF ITS ORDER DATED 08/11/2007 HAS QUASHED THE ASSESSMENT ORDER PASSED IN PURSUANCE OF PROCEEDINGS INITIATED U/S 158BC FOLLOWING ITS OWN ORDER DATED 28/02/2007 IN THE CASE OF T.P. INTER COLLEGE, KUNDA IN I.T.A. NO. 231/LUC/06 CONSIDERING THE OUTCOME OF HON'BLE ALLAHABAD HIGH COURT JUDGMENT IN THE CASE OF TRILOCHAN PRASAD INTERMEDIATE COLLEGE VS ACIT, VIDE WRIT PETITION NO. 5017(MB) OF 2004. 2. IN RESPECT OF LAXMI NARAIN MANDIR TRUST, THE ASSESSEE HAD FILED A WRIT PETITION NO. WPNO. 5932(MB) OF 2004 WHICH WAS DISMISSED AND SEARCH & SEIZURE U/S 132A(I) WAS HELD TO BE VALID. THE HON'BLE TRIBUNAL HAS NOT CONSIDERED THIS FACT WHILE QUASHING THE ASSESSMENT PROCEEDINGS U/S 158BC IN THE [ 2 ] CASE OF LAXMI NARAIN MANDIR TRUST. THE HON'BLE TRIBUNAL IS, THEREFORE, NOT JUSTIFIED IN QUASHING THE ORD ER U/S 158BC CONSIDERING ITS OWN JUDGMENT IN ITA NO. 231/LUC/06 AS THE SAME WAS NOT APPLICABLE IN VIEW OF THE DISMISSAL OF ASSESSEE'S WRIT PETITION NO. WP NO. 5932(MB) OF 2004. 3. IN VIEW OF THE ABOVE EXPLAINED POSITION, IT IS PRAYED THAT THE HON'BLE TRIB UNAL MAY KINDLY CONSIDER RE - CALLING THE ORDER PASSED BY IT IN ITA NO. 234/LUC/06 AND RECONSIDER THE ISSUE. 4. THIS MAY KINDLY BE TREATED AS A MISCELLANEOUS APPLICATION U/S 254 OF THE INCOME TAX ACT , 1961.' 2. LEARNED D.R. OF THE REVENUE REITERATED THE SAME CONTENTIONS WHICH WERE RAISED BY THE REVENUE IN THE MISC. APPLICATION. AS AGAINST THIS, IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDER AND THEREFORE, THE MISC . APPLICATION SHOULD BE DISMISSED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT EARLIER ALSO, A MISC. APPLICATION WAS FILED BY THE REVENUE AGAINST THE TRIBUNAL ORDER DATED 08/11/2007 PASSED IN I.T.A. NO.234/LKW/06. THIS MISC. APPLICATION WAS DISPOSED OF BY THE TRIBUNAL AS PER ITS ORDER DATED 25/05/2012. IN THIS ORDER, IT IS NOTED BY THE TRIBUNAL THAT THE ASSESSEES COUNSEL SUBMITTED A COPY OF THE ORDER OF THE ORDER OF HON'BLE ALLAHABAD HIGH COURT AND POINTED OUT THAT THE DEPARTMENT APPEAL AGAINST THE TRIBUNAL ORDER HAS BEEN DISMISSED AND THEREFORE, THE TRIBUNAL ORDER IS MERGED WITH THE ORDER OF HON'BLE HIGH COURT AND CANNOT BE AMENDED. AFTER NOTING THESE FACTS, IT WAS HELD BY THE TRIBUNAL THAT SINCE THE TRIBUNAL ORDER HAS ALREADY MERGED W ITH THE ORDER OF HON'BLE HIGH COURT, THE SAME CANNOT BE A MENDED . THE PRESENT MISC. APPLICATION IS ALSO AGAINST THE SAME TRIBUNAL ORDER DATED 08/11/2007 IN I.T.A. NO.234/LKW/06 AND HENCE, FOR THE SAME REASONS, AS IT WAS HELD BY THE TRIBUNAL IN ITS ORDER IN MISC. APPLICATION NO.1/LKW/12, DATED 25/05/2012, IT IS HEREBY HELD THAT SINCE THE TRIBUNAL ORDER HAS ALREADY [ 3 ] MERGED WITH THE ORDER OF HON'BLE HIGH COURT, THE TRIBUNAL ORDER HAS BECOME FINAL AND CANNOT BE AMENDED. 4. IN THE RESULT, THE MISC. APPLICATION O F THE REVENUE STANDS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 0 8 / 0 1/201 5 *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR