Income Tax Officer-4(5), Lucknow V. M/s F.I Hospital, Lucknow

MA 62/LKW/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5699 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-12-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 12-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PANDEY
• Assessee Lawyers: B P YADAV COST ACCOUNTANT
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.62/LKW/2011 [ARISING OUT OF ITA NO. 463/LKW/2011] ASSESSMENT YEAR: 2007 - 08 ACIT CEN TRAL CIRCLE LUCKNOW V. M/S F.I. HOSPITAL 118/86, KHA, CANTT. ROAD LUCKNOW T AN /PAN : AAAFF9662R (APP LC ANT) (RESPONDENT) APP LIC ANT BY: SHRI A. K. PANDEY, D.R. RESPONDENT BY: SHRI B.P. YADAV, COST ACCOUNTANT DATE OF HEARING: 15 12 201 7 DATE OF PRONOUN CEMENT: 08 01 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 30/9/2014, WITH THE SUBMISSION THAT GROUND NO.5 RAISED BY THE REVENUE IN ITA NO.463/LKW/2 011 WAS NOT ADJUDICATED UPON BY THE TRIBUNAL. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE AT THE OUTSET IS TIME BARRED BY 468 DAYS. THERE IS AN APPLICATION FOR CONDONATION OF DELAY FILED BY THE REVENUE. WE ARE CONVINCED WITH THE REASONS FOR DELAY IN FILING THE MISCELLANEOUS APPLICATION; THEREFORE, WE CONDONE THE DELAY AND ADMIT THE MISCELLANEOUS APPLICATION FOR HEARING. 2 . WE HAVE PERUSED THE CASE RECORD AND THE ORDER OF THE TRIBUNAL IN ITA NO.463/LKW/2011 AND WE FIND THAT THE TRIBUNAL UNDER PARA 55 OF [ M.A. NO.62/LKW/2011 ] 2 ITS ORDER HAS REPRODUCED THE ENTIRE GROUNDS I.E. GROUNDS NO.1 TO 6 AND THEREAFTER VIDE PARA 61 OF ITS ORDER ALLOWED THE APPEAL OF THE REVENUE FOR STATISTICAL PURPOSES BY RESTORING THE APPEAL TO THE FILE OF THE ASSESSING OFFICER TO RE - COMPUTE THE INCOME. SINCE THE ENTIRE APPEAL OF THE REVENUE HAS BEEN RESTORED TO THE FILE OF THE ASSESSING OFFICER, THE REVENUE SHOULD NOT HAVE ANY GRIEVANCE , AS THE ENTIRE GROUNDS OF APPEAL I.E. GROUNDS NO.1 TO 6 ARE TO BE DECIDED BY THE ASSESSING OFFICER AFRESH. 3 . IN THE RES ULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 / 0 1/ 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH JANUARY, 2018 JJ: 1812 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR