M/s APS Academy, Lucknow V. Income Tax Officer -(Exemption), Lucknow

MA 48/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0031 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 27-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A. NO S . 47 & 48/LKW/2018 [IN ITA NO S . 470 & 471/LKW/2017 ] ASSESSMENT YEAR: 2006 - 07 & 2008 - 09 A.P.S. ACADEMY LEELA BUILDING 235, SENANI VIHAR LUCKNOW V. INCOME TAX OFFICER (EXEMPTION) LUCKNOW T AN /PAN : AAATA7665H (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 15 0 3 201 9 DATE OF PRONOUNCEMENT: 20 0 3 201 9 O R D E R PER A. D. JAIN, V.P . : TH ESE MISCELLANEOUS APPLICATION S HA VE BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 1/6/2018 PASSED IN ITA NO S . 470 & 471/ LKW/201 7 FOR A.Y. 20 06 - 07 & 2008 - 09 . 2 . THE ASSESSEE HAS STATED IN HIS APPLICATION THAT THE APPEALS FILED BY THE REVENUE IN ITA NO S . 470 & 471/ LKW/201 7 WERE DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 1/6/2018 CONFIRMING THE ORDER OF THE LD. CIT(A) , OBSERVING THAT NOTICE UNDER SECTION 274 READ W ITH 271(1)(C) OF THE ACT HAS NOT SPECIFIED THE CHARGE AND LIMB UNDER WHICH PENALTY SHOULD BE LEVIED. IT WAS FURTHER SUBMITTED THAT THE REVENUE IN THEIR APPEALS HAD TAKEN A SPECIFIC GROUND OF LIMITATION VIDE GROUND NO.1, BUT NO SUBMISSION IN THIS REGARD WA S MADE BEFORE THE TRIBUNAL AND , M.A. NOS.47 & 48 /LKW/2018 PAGE 2 OF 3 THE REFORE, TRIBUNAL ALSO DID NOT GIVE ANY SPECIFIC FINDING ON THIS GROUND. THEREFORE , IT WAS SUBMITTED THAT , FOR LIMITED PURPOSE , THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND A SPECIFIC FINDING ON GROUND NO.1 , CONCERNING L IMITATION, OF THE REVENUE M AY BE GIVEN IN THE ORDER. 3. THE LD. D.R. HAS NO OBJECTION IN RECALLING THE ORDER OF THE TRIBUNAL DATED 1 /6 /201 8 . 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS - - VIS THE MISCELLANEOUS APPLICATION S , WE FIND THAT GROUND NO.1 RELAT ING TO LIMITATION UNDER SECTION 275(1A) OF THE ACT , RAISED BY THE REVENUE , WAS NOT DEALT WITH BY THE TRIBUNAL WHILE DECIDING THE APPEALS OF THE REVENUE AND IT DISMISSED THE APPEAL S OF THE REVENUE OBSERVING THAT NOTICE UNDER SECTION 274 READ WITH 271(1)(C) OF THE ACT HAS NOT SPECIFIED THE CHARGE AND LIMB UNDER WHICH PENALTY SHOULD BE LEVIED. SINCE GROUND NO.1 RAISED BY THE DEPARTMENT WAS NOT DEALT WITH IN OUR EARLIER ORDER DATED 1/6/2018, THE MATTER REQUIRES A FRESH HEARING ON MERITS AT LENGTH AND ISSUING A CORRIGENDUM, AS REQUESTED BY THE ASSESSEE, WILL NOT SERVE THE PURPOSE. WE , THEREFORE, FOR LIMITED PURPOSE, RECALL THE ORDER DATED 1 /6 /201 8 PASSED IN ITA NO S . 470 & 471/ LKW/201 7 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX TH ESE APPEAL S FOR HE ARING , ON THE ISSUE OF LIMITATION, ON 1/5/2019 . SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COU RT ON 20 / 0 3 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 20 /03/ 201 9 JJ: 1503 M.A. NOS.47 & 48 /LKW/2018 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR