M/s Fortuna Foundation Engineers and Consultants Pvt. Ltd., Lucknow V. DY. Commissioner of Income Tax, Lucknow

MA 99/LKW/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6657 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-05-2018
• Assessment Year: 2005-2006
• Appeal Filed On: 16-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K VISHWAKARMA
• Section: 148

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.99/LKW/2016 [ARISING OUT OF C.O.NO. 30/LKW/2015 IN ITA NO. 59/LKW/2015] ASSESSMENT YEAR : 2005 - 06 FORTUNA FOUNDATION ENGINEERS & CONSULTANTS PVT. LTD. 22, G.B. MARG LUCKNOW V. DCIT RANGE 2 LUCKNOW T AN /PAN : AAACF3510H (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI R. K. VISHWAKARMA, D.R. DATE OF HEARING: 18 0 5 201 8 DATE OF PRONOUNCEMENT: 21 0 5 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 16/10/2015 IN C.O. NO.30/LKW/2015 ARISING OUT OF ITA NO.59/LKW/2015. 2 . THE SUBMISSION OF THE ASSESSEE IS THAT IN THE ORDER PASSED BY THE TRIBUNAL ONE OF THE GROUNDS TAKEN BY THE ASSESSEE IN THE CROSS OBJECTION WAS NOT ADJUDICATED UPON BY THE TRIBUNAL, HENCE THIS MISCELLANEOUS APPLICATION HAS BEEN FILED. A T THE TIME OF HEARING, THE LD. A.R. OF THE ASSESSEE INVITED OUR ATTENTION TO THE GROUNDS RAISED IN THE CROSS OBJECTION WHICH IS IN THE BODY OF THE TRIBUNALS ORDER DATED 16/10/2015 AND THEREIN GROUND NO.1 READS THAT BECAUSE LD. CIT(A) SHOULD HAVE, INTER - A LIA HELD THAT INITIATION OF PROCEEDINGS UNDER SECTION M.A. NO.99/LKW/2016 PAGE 2 OF 2 147 BY ISSUE OF NOTICE UNDER SECTION 148 DATED 29/3/2012 WAS BARRED BY LIMITATION. THE LD. A.R. OF THE ASSESSEE VEHEMENTLY ARGUED THAT IN THE ENTIRE BODY OF THE ORDER PASSED BY THE TRIBUNAL, THIS LEGA L ISSUE WAS NOT AT ALL DISCUSSED AND NO FINDING HAS B E EN GIVEN WITH REGARD TO THIS. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE LEGAL GROUND RAISED BY THE ASSESSEE MAY BE DECIDED ON MERIT. 3 . WE HAVE PERUSED THE C ASE RECORDS AND EXAMINED THE ORDER OF THE TRIBUNAL DATED 16.10.2015 AND WE FIND THAT THE TRIBUNAL HAS NOT DEALT WITH THE LEGAL GROUND RAISED BY THE ASSESSEE IN ITS CROSS OBJECTION. IT IS A MISTAKE APPARENT ON RECORD. WE, THEREFORE, RECALL OUR ORDER DATED 16/10/2015 FOR THE LIMITED PURPOSE OF DECIDING GROUND NO.1 RAISED BY THE ASSESSEE IN ITS CROSS OBJECTION. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 / 0 5 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST MAY , 201 8 JJ: 1805 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR