Appeal Details
Counselvise Citation
[2018] 119 COUNSELVISE.COM (IT) 1097 (ITAT-LUCKNOW)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
17 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
30-11-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2015-2016
Appeal Filed On
13-11-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.45/LKW/2018 [IN ITA NO. 16/LKW/2018] ASSESSMENT YEAR: 2015 - 16 M/S SAHARA CREDIT C OOPERATIVE SOCIETY KAPOORTHALA COMPLEX ALIGANJ, LUCKNOW V. JCIT (TDS) LUCKNOW T AN /PAN : LKNSO9775D (APP LICA NT) (RESPONDENT) APP LICA NT BY: SHRI J. J. MEHROTRA, C.A. RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 30 11 2018 DATE OF PRONOUNCE MENT: 30 11 2018 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE TRIBUNAL DATED 31/10/2018 IN ITA NO.16/LKW/2018 AND THE ASSESSEE HAS FILED APPLICATION UNDER SECTION 25 4 ALONG WITH CORRIGENDUM TO THE APPLICATION. THE RELEVANT PORTION OF THE CORRIGENDUM IS AS FOLLOWS: - MAY IT PLEASE YOUR HONOURS. THE HEARING OF ITA NO. 16/LKW/2018 FOR THE ASSESSMENT YEAR 2015 - 16 WAS FIXED BEFORE YOUR HONOUR ON 31.10.2018 WHICH APPEAL WA S AGAINST THE ORDER OF THE CIT(A) - 4, LUCKNOW DATED 12.10.2017 IN RESPECT OF PENALTY LEVIED U/S 271C OF THE I.T. ACT, 1961. ANOTHER APPEAL OF THE ASSESSEE HAS BEEN FILED BEFORE THE HON'BLE INCOME - TAX APPELLATE TRIBUNAL ON 18.06.2018 WHICH IS AT ITA NO. M.A. NO.45/LKW/2018 PAGE 2 OF 3 512/ LKW/2018 AND IS WITH REFERENCE TO THE ORDER PASSED U/S 143(3) OF THE I.T. ACT, 1961 FOR THE ASSESSMENT YEAR 2011 - 12. AT THE TIME OF HEARING OF APPEAL NO.L6/LKW/2018 (IN RESPECT OF PENALTY LEVIED U/S 271C OF THE I.T. ACT, 1961 FOR A.Y. 2015 - 16), THE AUTHORI ZED REPRESENTATIVE WAS UNDER THE BONAFIDE BELIEF THAT THE APPEAL NO. 512/LKW/2018 (AGAINST THE ORDER PASSED U/S 143(3), DECIDED BY THE CIT(A) - I, LUCKNOW ON 26.04.2018) WAS FIXED FOR HEARING, AS THE ORIGINAL NOTICE FIXING THE APPEAL ON THE DATE OF HEARING W AS MISPLACED. CONSEQUENTLY, THE AUTHORIZED REPRESENTATIVE ARGUED THE MATTER IN RESPECT OF APPEAL RELATING TO THE ORDER PASSED BY THE CIT(A) - I, LUCKNOW AGAINST THE ORDER OF THE A.O. U/S 143(3) FOR A.Y. 2011 - 12 IN WHICH CASE THE SECOND REMAND REPORT WAS ORIG INALLY CALLED FOR BY THE CIT(A), WHICH WAS NOT RECEIVED BEFORE THE DISPOSAL OF THE APPEAL BY HER, THEREBY VIOLATING THE PRINCIPLE OF NATURAL JUSTICE. ON GOING THROUGH THE ORDER PASSED BY THE HON'BLE INCOME - TAX APPELLATE TRIBUNAL, THE FOLLOWING DISCREPANCIE S HAVE CREPT IN : - (I) IN THE OPENING PART IT HAS BEEN MENTIONED IN THE ITAT'S ORDER THAT THE APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE CIT(A), FAIZABAD DATED 12.10.2017 WHEREAS, HI FACT THE SAME EMANATES FROM THE ORDER OF THE C IT(A) - 4, LUCKNOW. (II) IN PARA 3 AND PARA 5 OF THE ORDER OF THE HON'BLE ITAT, THE FACTS OF THE CASE OF THE APPEAL FILED BY THE ASSESSEE BEARING ITA NO. 512/LKW/2018 HAVE BEEN MENTIONED AND DECISION HAS BEEN GIVEN BY THE HON'BLE ITAT PASSED QUOTING THE SAID FACTS WHICH DO NOT RELATE TO THE APPEAL FILED U/S 271C IN ITA NO. 16/LKW/2018 WHICH RELATES TO THE PENALTY LEVIED U/S 271C FOR A.Y. 2015 - 16 AND WHICH WAS FIXED FOR HEARING ON 31.10.2018. M.A. NO.45/LKW/2018 PAGE 3 OF 3 UNDER THE CIRCUMSTANCES, IT IS HUMBLY PRAYED, THAT THE ORDER PA SSED IN ITA NO., 16/LKW/2018 MAY KINDLY BE RECALLED AND BOTH THE APPEALS FILED BY THE ASSESSEE BEARING ITA NO. 16/LKW/2018 AND 512/LKW/2018 BE HEARD AND DECIDED SEPARATELY. THE ORIGINAL APPLICATION FILED BY THE ASSESSEE MAY KINDLY BE TREATED AS AMENDED TO THE ABOVE EXTENT. 2 . WE HAVE PERUSED THE GROUNDS IN THE MISCELLANEOUS APPLICATION FILED UNDER SECTION 254 OF THE ACT AND CORRIGENDUM FILED BY THE ASSESSEE. THERE APPEARS TO BE MISTAKE APPARENT ON FACT IN THE ORDER OF THE TRIBUNAL DATED 30/10/2018. IN THE I NTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 30/10/2018 IN NO.16/LKW/2018 AND THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR FRESH HEARING IN DUE COURSE. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNC ED IN THE OPEN COURT ON 30 / 1 1 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH NOVEMBER , 201 8 JJ: 3011 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR
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