SHRI DARSHAN PAL SINGH GAREWAL, LUDHIANA V. DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR

MA 7/ASR/2022

AI Insights

The case involves Shri Darshan Pal Singh Garewal, the appellant, contesting a penalty order under section 271AAB of the Income Tax Act, 1961, issued by the Deputy Commissioner of Income Tax, Central Circle-1, Jalandhar. The appellant's main grievance was that the ITAT relied on a decision from the Hon'ble Allahabad High Court, which was not discussed during the hearing, leading to an oversight of the arguments and legal precedents relevant to the case. The Tribunal acknowledged the oversight and decided to recall the original order for a re-hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115166 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-02-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 22-08-2022
• Other Referred Cases: Pr. CIT, Kanpur vs. Sandeep Chandak, (2018) 93 Taxmann.com 405 (All.)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No. 07/Asr/2022 (In I.T.A.No. 389/Asr/2019) Assessment Year: 2013-14 Shri Darshan Pal Singh Garewal, Ludhiana. [PAN: AISPG9530B] (Appellant) Vs. Dy. CIT, Central Circle-1, Jalandhar. (Respendent) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh. Rajiv Wadhera, Sr.D.R. Date of Hearing 10.02.2023 Date of Pronouncement 11.04.2023 ORDER Per Anikesh Banerjee, JM: The instant miscellaneous application (in brevity the MA) was filed on 23.08.2022 under section 254 (2) of the Income Tax Act, 1961(in brevity the Act) against the order of the ITAT, Amritsar Bench, bearing ITA No. 389/Asr/2019 related to A.Y. 2013-14 the date of pronouncement on 30/06/2022. M.A. No. 07/Asr/2022(In I.T.A.No. 389/Asr/2019) 2 2. The ld. Counsel of the assessee has main grievance that the bench has relied the order of the Honb’ble High Court of Allahabad in case of Pr. CIT, Kanpur vs. Sandeep Chandak, (2018) 93 Taxmann.com 405 (All.). But the said order was not discussed by any of the rival parties during hearing. The petition was filed against the order of the ld. CIT(A) and the penalty order was framed by the ld. AO u/s 271AAB of the Act. The grievance of the assessee was that the said order of the Hon’ble Allahabad High Court was not discussed during hearing. The mistake is apparent from the record during passing of order. 3. The ld. Sr. DR was also not able to confirm about the discussion of said order during hearing. 3. We heard both the parties and considered the material available on record. The ld. Counsel for the assessee relied on the order of different Benches of ITAT during hearing. But by perusal of our register and the document that the order of Hon’ble Allahabad High Court in the case of Sandeep Chandak (supra) was not be confirmed about discussion during hearing. The Hon’ble High Court is not the jurisdictional High court of ITAT, Amritsar Bench. So, the said order is not directly applicable to the assessee without the discussion. The ld. DR was not able M.A. No. 07/Asr/2022(In I.T.A.No. 389/Asr/2019) 3 to throw any light against this issue. So, the assessee was denied for reasonable opportunity. Considering this, the mistake is apparent from the record and the order of ITA 389/Asr/2019 is recalled to its original no. in situ. For further hearing it shall now come up for hearing on 04 th May, 2023. This date has been announced in the open Court, in the presence of both the parties. As such, no fresh notice shall issue. Accordingly, the Miscellaneous Application of the assessee is allowed. 4. In the result, Miscellaneous Application No. 07/Asr/2022 is allowed. Order pronounced in the open court on 11 .04.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order