Sri Narinder Kumar Chadha, Kolkata V. ITO, Ward-25(4), Kolkata,

MA 82/KOL/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0014 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 13-07-2012
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND ! ' ! , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] MA. NO. 82/KOL/2012 # # # # / I.T.A NO. 2067/KOL/2009 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEAR: 2006-07 SRI NARINDER KUMAR CHADHA VS. INCOME-TAX OFFICE R, WD-25(4), KOLKATA (PAN: ACOPC5787C) ( /APPLICANT ) ()*+/ RESPONDENT ) , - /FOR THE APPLICANT: N O N E )*+ , - /FOR THE RESPONDENT: SHRI DILIP KR. RAKSHIT, SR. DR DATE OF HEARING : 15.03.2013 DATE OF PRONOUNCEMENT: 15.03.2013 . / ORDER PER PRAMOD KUMAR, AM: BY WAY OF THIS MISC. APPLICATION THE ASSESSEE/APPLI CANT HAS INVITED OUR ATTENTION TO THE DEVELOPMENTS LEADING TO HONBLE JURISDICTIONAL HIGH COURTS JUDGMENT DATED 8 TH FEBRUARY, 2012 IN ITAT 8 OF 2012 AND GA 93 OF 2012 AND PRAYED FOR FIXATION OF APPEAL ON MERITS. 2. THE RELEVANT MATERIAL FACTS ARE LIKE THIS. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED VIDE ORDER DATED 1 ST APRIL, 2010 IN LIMINE AND ON THE GROUND THAT SINCE THE ASSESSEE DOES NOT SEEM TO BE INTERESTED IN PROSECUTING THE APPEAL, TH E APPEAL IS TREATED AS UNADMITTED. THEREAFTER, THE ASSESSEE MOVED A MISC. PETITION SEEKING RECALL OF THIS EX PARTE ORDER. HOWEVER, EVEN THE MISC. PETITION WAS DISMISSED ON THE GROUND THAT TH E CONTENTION RAISED BY THE ASSESSEE IN THE SAID MISC. PETITION HAS NOT BEEN SUBSTANTIATED BY B RINGING ON ANY EVIDENCE ON RECORD.. THEREAFTER, THE ASSESSEE MOVED YET ANOTHER MISC. AP PLICATION BUT THE SAID SECOND MISC. PETITION WAS DISMISSED ON THE GROUND THAT THERE CANNOT BE A RECTIFICATION IN RECTIFICATION ORDER U/S. 254(2) OF THE ACT. IT WAS IN THIS BACKDROP THAT TH E ASSESSEE APPROACHED HONBLE JURISDICTIONAL HIGH COURT AND PRAYED FOR RECALL OF EX PARTE ORDER DATED 1 ST APRIL, 2010. THEIR LORDSHIPS OF HONBLE JURISDICTIONAL HIGH COURT VIDE ORDER DATED 8 TH FEBRUARY, 2012 WERE PLEASED TO RECALL THE EX PARTE ORDER AND ORDERED AS FOLLOWS: 2 MA NO. 82/K/2012 SRI NARINDER KR. CHADHA A.Y.2006-07 PERHAPS, KEEPING IN VIEW THE TENOR AND OBJECT OF S ECTION 254 OF THE INCOME TAX ACT, 1961, THE EARLIER ORDER WAS PASSED. UNFORTUNATELY, THE LEARNED TRIBUNAL BY THE IMPUGNED ORDER HAS FORGOTTEN TO APPLY THE SPIRIT OF SECTION 254 WHILE DISMISSING THIS APPLICATION IN THE MANNER AS ABOVE. WE, THEREFORE, SET ASIDE THE ORDERS DATED 7.1.2011 AND 6.8.2010 AND RESTORE THE APPLICATION FOR RECALLING MADE IN TERMS OF THE EARL IER ORDER DATED 1 ST APRIL, 2010 AND DIRECT THE LEARNED TRIBUNAL TO DECIDE OBJECTIVELY A ND WITH REASONS. WE EXPECT THAT THE LEARNED TRIBUNAL WILL DECIDE THE MATTER WITHIN A PERIOD OF TWO MONTHS FROM THE DATE OF COMMUNICATION OF THIS ORDER. 3. WE HAVE HEARD THE LD. DR APPEARING FOR AND ON BE HALF OF THE RESPONDENT/REVENUE AND HAVE PERUSED THE MATERIAL ON RECORD AND DULY CONSID ERED THE FACTUAL MATRIX OF THE MATTER AS ALSO THE APPLICABLE LEGAL PROVISIONS. 4. IN VIEW OF THE SPECIFIC DIRECTION OF HONBLE JUR ISDICTIONAL HIGH COURT AND THE FACT THAT THE ORIGINAL APPEAL VIDE ORDER DATED 1 ST APRIL, 2010 WAS DISMISSED FOR NON-PROSECUTION, WE HEREBY RECALL THE ORDER PASSED BY THE TRIBUNAL AND RESTORE THE ORIGINAL APPEAL I.E. ITA NO.2067/KOL/2009 FOR HEARING IN ACCORDANCE WITH LAW . THE CASE IS FIXED FOR HEARING ON 7 TH MAY, 2013 AS FIRST ON BOARD. THE REGISTRY SHALL IS SUE NOTICE TO THE PARTIES ACCORDINGLY. 5. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED AS INDICATED ABOVE. 6. ORDER IS DICTATED AND PRONOUNCED IN THE OPEN COU RT. SD/- SD/- ! ! ! ! ' ! ' ! ' ! ' ! , , (MAHAVIR SINGH) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15TH MARCH, 2013 /0 '$12 '3 JD.(SR.P.S.) . , ''4 54&6- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT SHRI NARINDER KUMAR CHADHA, 129/24 S. N . ROY ROAD, KOLKATA-38 2 )*+ / RESPONDENT ITO, WARD-25(4), KOLKATA. 3 . '.$ ( )/ THE CIT(A), KOLKATA 4. 5. '.$ / CIT KOLKATA 4<'= '$ / DR, KOLKATA BENCHES, KOLKATA )4 '/ TRUE COPY, .$/ BY ORDER, ! 2 /ASSTT. REGISTRAR .