M/s. Malihabad Bharat Gas Service, Lucknow V. Income Tax Officer-II(2), Lucknow

MA 5/LKW/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8747 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-06-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 12-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI B. R. JAIN , ACCOUNTANT MEMBER M. A NO. 05/LKW/2012 [ARISING OUT OF ITA NO. 291/LKW/2011] ASSESSMENT YEAR: 2006 - 07 M/S MALIHABAD B HARAT GAS SERVICE MALIHABAD, LUCKNOW V. ITO - II(2) LUCKNOW PAN: AAKFN1794L (APP LIC ANT) (RESPONDENT) APP LICA NT BY: SHRI. ABHINAV MEHROTRA, C.A. RESPONDENT BY: SHRI. K. C. MEENA, D.R. DATE OF HEARING: 08.06.2012 DATE OF PRONOUNCEMENT: 12.06.2012 O R D E R PER B. R JAIN : THIS APPLICATION DATED 10.4.2012 BY THE ASSESSEE IS AGAINST THE ORDER DATED 21.6.2011 IN ITA NO. 291/LKW/2011 FOR ASSESSMENT YEAR 2006 - 07 CONTENDING TO RECTIFY THE MISTAKE AS THE ASSESSEE COU L D NOT ATTEND THE HEARING DUE TO INADV ERTENT MISTAKE AS THE MATTER WAS ENTRUSTED TO ITS C.A, SHRI. ABHINAV MEHROTRA WHO COULD NOT HAVE NOTICE D THE DATE OF HEARING OF THE CASE LISTED ON 21.6.2011. 2 . HEARD PARTIES WITH REFERENCE TO THE MATERIAL ON RECORD. THE APPELLATE TRIBUNAL HAS TAKEN INTO CON SIDERATION THE FACT OF SERVICE OF NOTICE FOR HEARING ON THE ASSESSEE AND ALSO THAT THE REGISTRY HAS POINTED OUT VARIOUS DEFECTS IN THE APPEAL MEMO WHICH WERE NOT REMOVED BY THE ASSESSEE DESPITE OPPORTUNITY. IT HAS ALSO TAKEN NOTE OF THE FACT THAT THE APPE AL BEFORE THE LD. CIT(A) WAS DEFECTIVE AND SUCH DEFECTS WERE NOT REMOVED BY THE APPELLANT IN APPEAL BEFORE THE LD. CIT(A). THE APPELLATE TRIBUNAL , HOWEVER , WITHOUT DISMISSING THE APPEAL AS DEFECTIVE, PROCEEDED : - 2 - : TO DISMISS IN LIMINE FOR NON - PROSECUTION THER EOF . THE PETITIONER , HOWEVER , HAS ATTRIBUTED FAILURE OF NON - REPRESENTATION OF ITS COUNSEL, SHRI. ABHINAV MEHROTRA WHO DID NOT HAVE INFORMATION OF THE DATE OF HEARING OF THE APPEAL . IN THESE CIRCUMSTANCES, THE ORDER DATED 21.6.2011 OF THE APPELLATE TRIBUN AL SUFFERING FROM ITS MISTAKE IS HEREBY RECALLED SO THAT THE REVENUES OBJECTION AS TO WHETHER THE DEFECTS NAMELY (1) VERIFICATION IS NOT DONE (2) GROUNDS OF APPEAL ARE NOT SIGNED BY THE ASSESSEE (3) CIT(A) ORDERS IS NOT CERTIFIED COPY AND (4) GROUNDS OF A PPEAL BEFORE CIT(A) ARE NOT FILED (I.E. FORM NO.35) & STATEMENT OF FACTS ARE NOT FILED . SINCE THE GROUNDS OF APPEAL HAVE NOT BEEN SIGNED BY THE ASSESSEE AND THE SAME IS BEING NOT A CURABLE AS HAS ALSO BEEN HELD BY THE JURISDICTIONAL HIGH COURT IN THE CASE OF SPECIAL MANAGER, COURT OF WARDS, NARAINDAS NARSINGHDAS V. COMMISSIONER OF INCOME TAX , 18 ITR 203 (ALL.) SHALL ALSO BE ADDRESSED BY THE ASSESSEE AND SHOW AS TO WHETHER APPEAL IS MAINTAINABLE OR OTHERWISE REQUIRED TO BE DISMISSED AS DEFECTIVE . FORMAL N OTICE OF HEARING ON 4.7.2012 SHALL BE ISSUED BY THE REGISTRY TO THE PARTIES. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.6.2012. SD/ - SD/ - [SUNIL KUMAR YADAV] [B. R. JAIN] JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 12.6.2012 JJ: 0806 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR