Nyaya Mission Seva Samiti, GONDA V. Commissioner of Income Tax, Faizabad

MA 93/LKW/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6010 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 30-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. T. S. KAPOOR , ACCOUNTANT MEMBER M.A. NO.93 & 94 /LKW/2016 [ARISING OUT OF ITA NO. 747 & 748 /LKW/2014] ASSESSMENT YEAR: N.A. NYA S MISSION SEVA SAMITI 2/86, AVAS VIKAS COLONY CIRCULAR ROAD, GONDA V. CIT FAIZABAD T AN /PAN : AABAN9469Q (APP LICA NT) (RESPONDENT) APP LIC ANT BY: SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SHRI A.K. MISHRA, CIT (DR) DATE OF HEARING: 08 12 201 7 DAT E OF PRONOUNCEMENT: 08 01 201 8 O R D E R PER SUNIL KUMAR YADAV: TH ESE MISCELLANEOUS APPLICATION S ARE FILED BY THE ASSESSEE UNDER RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 17/12/2014 EXPLAIN ING THE REASONS FOR NON - APPEARANCE BEFORE THE TRIBUNAL. 2 . THIS APPLICATION WAS FILED AFTER 486 DAYS FROM THE DATE OF ORDER OF THE TRIBUNAL. THE LD. D.R. PUT AN OBJECTION THAT THE MISCELLANEOUS APPLICATION S ARE BARRED BY LIMITATION. 3 . DURING THE COURSE OF HEAR ING, THE LD. A.R. OF THE ASSESSEE HAS INVITED OUR ATTENTION THAT TH ESE APPLICATION S WERE FILED UNDER RULE 24 OF THE ITAT RULES FOR WHICH NO TIME LIMIT IS PRESCRIBED. THE LD. A.R. OF THE ASSESSEE FURTHER CONTENDED THAT EVEN IN THE CASE OF MISCELLANEOUS APP LICATION FILED UNDER SECTION 254(2) OF THE ACT, THE TIME LIMIT AVAILABLE TO THE ASSESSEE BEFORE AMENDMENT WAS FOUR YEARS FROM THE DATE OF : - 2 - : ORDER AS HELD BY THE HON'BLE M.P. HIGH COURT IN THE CASE OF DISTRICT CENTRAL C O - OPP. BANK LTD. VS. UNION OF INDIA, 398 ITR 161 (MP). COPY OF THE JUDGMENT OF HON'BLE M.P. HIGH COURT IS PLACED ON RECORD. 4 . HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION S AND THE JUDGMENT OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF DISTRICT CENTRA L C - OPP. BANK LTD. VS. UNION OF INDIA (SUPRA), WE FIND THAT TH ESE APPLICATION S ARE FILED UNDER RULE 24 OF THE ITAT RULES FOR WHICH NO TIME LIMIT IS PRESCRIBED. EVEN OTHERWISE , THE TIME LIMIT OF FOUR YEARS IS AVAILABLE TO THE ASSESSEE FOR FILING APPLICATIO N UNDER SECTION 254(2) OF THE ACT AS PER THE JUDGMENT OF THE DISTRICT CENTRAL C O - OPP. BANK LTD. VS. UNION OF INDIA (SUPRA). IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT THE MISCELLANEOUS APPLICATION S ARE MAINTAINABLE. ACCORDINGLY, WE EXAMINED THE CONTENTS OF THE MISCELLANEOUS APPLICATION S AND WE FIND THAT THERE IS A VALID REASON FOR NON - AP P EARANCE OF THE ASSESSEE ON THE DATE FIXED. ACCORDINGLY, WE RECALL OUR ORDER DATED 17/12/2014 AND DIRECT THE REGISTRY TO LIST THE APPEAL S FOR HEARING ON 11/1/20 18. SINCE THE NEXT DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO FRESH NOTICE SHALL BE ISSUED TO THE PARTIES. 5 . IN THE RESULT, MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ T. S. KAPOOR ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH JANUARY , 201 8 JJ: 0812 : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR