I.T.O. - 3(1), Mathura V. Bhagwato Samaj Kalyan Avam Shiksha Samiti, Mathura

MA 7/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8452 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-06-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 23-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUHAIL AKHTAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 07/AGRA/2012 (IN ITA NO.67/AGRA/2010) ASSTT. YEAR : 2003-04 INCOME-TAX OFFICER, VS. BHAGWATI SAMAJ KALYAN AVAM SHIKSHA SAMITI, 3(1), MATHURA. JC-14, CHANDANVAN, MATHURA. (PAN : AAATB 5148 A) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUHAIL AKHTAR, JR. D.R. RESPONDENT BY : NONE DATE OF HEARING : 08.06.2012 DATE OF PRONOUNCEMENT OF ORDER : 08.06.2012 ORDER PER BENCH: THIS MISCELLANEOUS APPLICATION IS FILED BY THE RE VENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 14.11.2011. THE TRIBUNAL IN THE ORDER DATED 14.11.2011 NOTED THAT THE DEPARTMENTAL APPEAL WAS DEFECTED BECAUSE T HE GROUNDS OF APPEAL WERE NOT SIGNED BY THE ASSESSING OFFICER. THE APPEAL WAS, AC CORDINGLY, DISMISSED AS UN- ADMITTED WITH LIBERTY TO THE DEPARTMENT TO REMOVE T HE DEFECT AND FILE APPLICATION FOR RECALLING OF THE ORDER. THE LD. DR SUBMITTED TH AT NOW THE REVENUE HAS FILED THE GROUNDS OF APPEAL DULY SIGNED BY THE ASSESSING OFFI CER. THEREFORE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED. THE ASSESSEE SEEKS ADJOUR NMENT ON THE GROUND THAT THE M.A. NO. 07/AGRA/2012 2 COUNSEL FOR THE ASSESSEE IS NOT PRESENT. CONSIDERIN G THE ISSUE INVOLVED IN THE MISCELLANEOUS APPLICATION, THE REQUEST FOR ADJOURNM ENT IS REJECTED. SINCE THE GROUNDS OF APPEAL DULY SIGNED BY THE AO ARE NOW FIL ED, THEREFORE, THE EARLIER ORDER OF THE TRIBUNAL DATED 14.11.2011 IS LIABLE TO BE RE CALLED, AS WAS DIRECTED IN THE ORDER ITSELF. IN VIEW OF THESE FACTS, THE EARLIER O RDER OF THE TRIBUNAL DATED 14.11.2011 IS RECALLED AND THE DEPARTMENTAL APPEAL IS RESTORED. THE OFFICE IS DIRECTED TO FIX THE DEPARTMENTAL APPEAL FOR HEARING ON MERITS ON 02.08.2012. NOTICE BE ISSUED TO THE ASSESSEE FOR HEARING OF APPEAL. RE SULTANTLY, THE M.A. OF THE REVENUE IS ALLOWED. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.06.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY