M/s Shri Puran Multimedia Ltd., Kanpur V. DY. Commissioner of Income Tax-6, Kanpur

MA 85/LKW/2016

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1420 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 03-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P K KAPOOR
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.85/LKW/2016 [ARISING OUT OF ITA NO. 303/LKW/2012 ASSESSMENT YEAR: 2008 - 09 M/S SHRI PURAN MULTIMEDIA LTD. 2, SARVODAYA NAGAR JAGRAN BUILDING, KANPUR V. DY. CIT - 6 KANPUR T AN /PAN : AABCS9219B (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI P.K. KAPOOR, C.A. RESPONDENT BY: SHRI AMIT NIGAM, D.R. DATE OF HEARING: 02 02 201 8 DATE OF PRONOU NCEMENT: 09 0 2 201 8 O R D E R PER T.S.KAPOOR , A .M : THIS MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE TRIBUNAL DATED 13/6/2014 IN ITA NO.303/LKW/2012. 2 . IN THIS MISCELLANEOUS APPLICATION, IT WAS SUBMITTED THAT FIRST LY THE TRIBUNAL HAS DECIDED THE APPEAL OF THE ASSESSEE ON THE ISSUES WHICH WERE NOT DISPUTED BY THE REVENUE EITHER THROUGH GROUNDS OF APPEAL OR OTHERWISE; AND SECOND LY WITHOUT CONSIDERING THE PLEAS RAISED BY THE ASSESSEE IN SUPPORT OF THE ORDER DATED 27/2/20 12 PASSED BY THE FIRST APPELLATE AUTHORITY AND THE TRIBUNAL IN ITS ORDER HAS MISSED TO NOTE THE RESPONDENTS PLEADINGS AND NOT DECIDED THE SAME IN ACCORDANCE WITH THE PROVISIONS OF LAW. THE LD. A.R. OF THE ASSESSEE HAS ALSO STATED THAT THE PAGE 2 OF 2 TRIBUNAL DID NO T CONSIDER THE PLEADING REFERRED TO IN PARA 4 , 5 AND 6 OF ITS MISCELLANEOUS APPLICATION AND HAS RESTORED THE MATTER TO THE FILE OF THE LD. CIT(A). THEREFORE, THERE IS A MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL WHICH NEEDS RECTIFICATION. THE LD. A.R. OF THE ASSESSEE , THEREFORE, PRAYED THAT THE TRIBUNAL EITHER (1) TO PASS A SUITABLE ORDER MODIFYING THE EARLIER ORDER OF THE TRIBUNAL AND/OR (2) RECALL THE ORDER, SO THAT THE APPEAL OF THE REVENUE CAN BE DECIDED AFRESH. 3 . WE HAVE PERUSED THE MISCELLANEOUS AP PLICATION AND THE ORDER OF THE TRIBUNAL DATED 13/6/2014 AND WE FIND THAT THE TRIBUNAL HAD RESTORED MATTER TO THE FILE OF THE LD. CIT(A). SINCE THE MATTER HAS BEEN RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE MATTER AFRESH AFTER PROVIDING R EASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE PARTIES , THE ASSESSEE SHOULD NOT HAVE ANY GRIEVANCE . THEREFORE, THERE IS NO MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONO UNCED IN THE OPEN COURT ON 09 / 0 2 / 201 8 . SD/ - SD/ - [PARTHA SARATHI CHAUDHURY] [ T.S. KAPOOR ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 9 TH FEBR UARY , 201 8 JJ: 0502 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR