V.R.A. Cotton Mills Pvt. Ltd., Abohar V. The Addl. Commissioner of Income Tax, Bathinda

MA 46/ASR/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2856 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-08-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 24-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No.46/Asr/2019 (in I.T.A. No.508/Asr/2016) Assessment Year: 2008-09 M/s V.R.A. Cotton Mills Pvt. Village Burjmohar Road, National Highway 10, Abohar. [PAN:- AABCV3100A] (Appellant) Vs. Addl. CIT, Range-II, Bathinda. (Respendent) Appellant by Sh. P.N. Arora, Adv. Respondent by Sh.S. M. Surendranath, Sr.DR. Date of Hearing 12.08.2022 Date of Pronouncement 12.09.2022 ORDER Per:Anikesh Banerjee, JM: In this Miscellaneous Application, the assessee contends that Ground Nos. 3 to 5 in ITA No. 508/Asr/2016, for A.Y. 2008-09 where it was pointed out that the said ground remained from being decided in our order dated 09.10.2019. The Miscellaneous Application was filed on 25.11.2019 by the ld. Assessee against the order of ITAT bearing ITA No. 508/Asr/2016. M.A. No.46/Asr/2019 (in I.T.A. No.508/Asr/2016) 2 2. The assessee’s grievance is correct and justified. Vide order dated 09.10.2019 Ground Nos. 3 to 5 in ITA No. 508/Asr/2016 has inadvertently remained undecided, though it was argued by both the sides. 3. This error apparent from the record is hereby rectified by accepting the contents of assessee’s application, which reads as under: “1. In this connection your kind attention is invited to Para 6 of the order, in which it was observed as under:- " The assessee did not press the other additions as sustained by the Ld. CIT (A) therefore ground no. 3 to 5 of the appeal does not require any adjudication" 2. It is relevant to point out that the grounds of appeal No. 3 to 5 were duly raised and were argued and also the arguments were given in writing to support the said grounds of appeal as referred above. It is further relevant to point out that these grounds of appeal no. 3 to 5 were never withdrawn either orally or in writing and this fact is duly supported by the record of the Tribunal. Thus the ground of appeal no. 3 to 5 raised before the tribunal stands alive. It is therefore very respectfully prayed that the grounds of appeal no. 3 to 5 may be decided again after hearing the assessee and after allowing reasonable opportunity of being heard.” M.A. No.46/Asr/2019 (in I.T.A. No.508/Asr/2016) 3 4. In view of the above, the order dated 09.10.2019 is recalled. The appeal is ordered to be restored to its original no. in situ. For merits, it shall now, come up for hearing on 13.10.2022 5. In the result, the Miscellaneous Application bearing no. 46/Asr/2016 is allowed. Order pronounced in the open court on 12.09.2022 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order