I.T.O.-3(4), Mathura V. Sh. Santosh Kumar Sharma, Mathura

MA 8/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8453 (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: 2006-2007
• 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. 08/AGRA/2012 (IN ITA NO.432/AGRA/2009) ASSTT. YEAR : 2006-07 INCOME-TAX OFFICER, VS. SHRI SANTOSH KUMAR SHARMA, 3(4), MATHURA. PROP. M/S. MITHLESH PRINTING PRESS , D-44, SHRI RADHA PURAM, MATHURA. (PAN : ADJPS 2593 L) (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, WHEREBY THE DEPARTME NTAL APPEAL WAS DISMISSED BEING DEFECTIVE BECAUSE THE GROUNDS OF APPEAL WERE NOT SIGNED BY THE ASSESSING OFFICER DESPITE TIME GRANTED BY THE TRIBUNAL. WHILE DISMISSING THE DEPARTMENTAL APPEAL IN LIMINE, LIBERTY WAS GIVEN TO THE DEPARTME NT TO FILE GROUNDS OF APPEAL DULY SIGNED BY THE AO AND AUTHORIZED BY THE CIT AND TO M AKE APPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL. THE LD. DR SUBMITTED THAT NOW THE REVENUE HAS FILED THE GROUNDS OF APPEAL DULY SIGNED BY THE ASSESSING OFFICER. THEREFORE, THE ORDER OF M.A. NO. 08/AGRA/2012 2 THE TRIBUNAL MAY BE RECALLED AND THE DEPARTMENTAL A PPEAL MAY BE DECIDED ON MERITS. THE ASSESSEE HAS FORWARDED THE REQUEST IN W RITING STATING THEREIN THAT ABOVE MATTER MAY BE DECIDED AS PER WRITTEN ARGUMENTS FILE D BEFORE THE TRIBUNAL. 2. CONSIDERING THE ABOVE FACTS AND THE FACT THAT TH E REVENUE HAS CURED THE DEFECT BY FILING THE GROUNDS OF APPEAL DULY SIGNED BY THE ASSESSING OFFICER, THE ORDER OF THE TRIBUNAL IS LIABLE TO RECALLED. WE, AC CORDINGLY, RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 14.11.2011 AND RESTORE THE AP PEAL OF THE REVENUE. THE OFFICE IS DIRECTED TO FIX THE DEPARTMENTAL APPEAL FOR FINA L HEARING ON 28.06.2012. ISSUE NOTICE TO THE ASSESSEE FOR THE DATE OF HEARING. 3. 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