Sri Lal Anand Prakash, SiddharthNagar V. Income Tax Officer, Basti

MA 6/LKW/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8729 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-06-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 16-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUJA RAJ
• Section: 234B

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. 06/LKW/2012 [ARISING OUT OF ITA NO. 174/LKW/2009] ASSESSMENT YEAR: 2003 - 04 SHRI. LAL ANAND PRAKASH PROP. M/S BANDHU OIL CO. TETRI BAZAR, SIDHARTH NAGAR V. INCOME TAX OFFICER BASTI PAN: AGNPP4215H (APP LIC A NT) (RESPONDENT) APP LIC A NT BY: NONE RESPONDENT BY: SMT. PUJA RAJ, D.R. DATE OF HEARING: 15.06.2012 DATE OF PRONOUNCEMENT: 15.06.201 2 O R D E R PER B. R JAIN : THE ASSESSEE THROUGH HIS APPLICATION DATED 16.4.102 HAS STATED TH AT GROUND NO.5 RAISED IN APPEAL HAS NOT BEEN ADJUDICATED BY THE APPELLATE TRIBUNAL. THE SAME BEING A MISTAKE RECTIFIABLE UNDER SECTION 254(2) OF THE ACT, REQ UIRES ADJUDICATION. 2 . DESPITE SERVICE OF NOTICE, NONE ATTENDS ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. THE ASSESSEE FOUND TO HAVE RAISED GROUND NO.5 IN APPEAL WHICH READS AS UNDER: - 5. THAT THE APPELLANT IS NOT LIABLE TO PAY INTEREST UNDER SECTION 234B AND 234C. THIS GROUND WAS TAKEN BEFORE THE LD. CIT(A) BUT THE SAME HAS NOT BEEN ADJUDICATED UPON BY HIM. : - 2 - : 3 . IT IS APPARENT THAT THE APPELLATE TRIBUNAL DID NOT RENDER ANY DECISION ON THE ABOVE GROUND RAISED BY THE ASSESSEE IN APPEAL . WE, THEREFORE, RECTIFY THE MISTAKE AND ALLOW THE ASSESSEES APPLICATION FOR ADJUDICATION OF THE AFORESAID GROUND RAISED IN APPEAL BY THE ASSESSEE AND DIRECT THE REGISTRY TO LIST THE CASE FOR HEARING ON 22.6.2012. 4 . IN THE RESULT, ASSESSEES APPLICATION STANDS A LLOWED AS ANNOUNCED IN THE OPEN COURT IMMEDIATELY AFTER CONCLUSION OF HEARING ON 15.6.2012. SD/ - SD/ - [SUNIL KUMAR YADAV] [B. R. JAIN] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15.6.2012 JJ: 1506 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR A SSISTANT REGISTRAR