THE PUNJAB LIVESTOCK DEVELOPMENT BOARD,MOHALI V. DCIT(EXEMPTIONS), CHANDIGARH

MA 95/CHANDI/2025

AI Insights

The case involves the Punjab Livestock Development Board, which filed Miscellaneous Applications (MAs) against the orders of the Income Tax Appellate Tribunal concerning the assessment years 2011-12, 2012-13, and 2013-14. The applications pointed out alleged errors in the Tribunal's common order dated 30.8.2024, which had set aside the impugned orders to the file of the Assessing Officer for fresh adjudication. The Board argued that for the assessment years 2012-13 and 2013-14, the issues had been decided on merit and thus should not be set aside. The Departmental Representative contended that proper service was affected to the Assessee as per section 282 of the Income Tax Act. The Tribunal, after reconsideration, decided to recall its order for the years 2012-13 and 2013-14 and restore the appeals for fresh adjudication, while dismissing the MA for 2011-12.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785318 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: T.N. SINGLA
• Keywords: Set aside
• Section: 148

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER M.A. Nos. 94 to 96/Chd/2025 (Arising out of ITA Nos.510 to 512/Chd/2024 Ǔनधा[रण वष[ / Assessment Years : 2011-12, 2012-13 & 2013-14 The Punjab Livestock Development Board, Livestock Bhawan, Sector 68, Mohali 160062 बनाम Vs. The DCIT, Exemptions, Chandigarh èथायी लेखा सं./PAN NO: AABTT8377Q अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( HYBRID HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. T.N. Singla, CA राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) सुनवाई कȧ तारȣख/Date of Hearing : 17.10.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, AM : The present three Miscellaneous Applications are directed at the instance of the Assessee pointing out an apparent error in the common order of the Tribunal dated 30.8.2024 passed in ITA Nos. 510 to 512/Chd/2024. 2. The ld. Counsel for the Assessee, at the very outset, submit that the Assessee has challenged three orders of the Printed from counselvise.com M.A.Nos.94 to 96/Chd/2025- The Punjab Livestock Development Board, Mohali 2 CIT(A) dated 13.1.2024, 13.1.2024 and 29.1.2024 passed in AYs 2011-12, 2012-13 and 2013-14 by way of present three appeals. 3. During the course of hearing, it was submitted by the ld. Counsel for the Assessee that no notice u/s 148 of the Income Tax Act, 1961 (in short 'the Act') was served upon the Assessee and it was affected on the portal, hence, there was no participation of the Assessee. He further submitted that for initiating proceedings u/s 148 of the Act, there was no proper sanction possessed by the Assessing Officer. The Tribunal has set aside all the impugned orders before it to the file of the AO for fresh adjudication. 4. In these M.As, it has been pleaded that for A.Ys 2012-13 and 2013-14, orders have been passed on merit after hearing the Assessee, therefore, instead of setting aside the proceedings to the file of the Assessing Officer, appeals for A.Ys. 2012-13 and 2013-14 ought to have been decided on merit. 5. The ld. DR, on the other hand, took us to paragraph 5 of the assessment order and submitted that that proper service was affected to the Assessee. He drew our attention towards Printed from counselvise.com M.A.Nos.94 to 96/Chd/2025- The Punjab Livestock Development Board, Mohali 3 section 282 of the Income Tax Act, whereby procedure for effecting the service has been contemplated. 6. With the assistance of the ld. Representees, we have gone through the record carefully. During the course of hearing, the ld. Counsel for the Assessee did not press the setting aside of the issues to the file of the Assessing Officer for adjudication afresh in 2011-12. His only concern is that all legal objections available to the Assessee be kept intact for re-adjudication. As for as A.Ys. 2012-13 and 2013-14 is concerned, his contention was that the Assessing Officer as well as the CIT(A) have decided the issues on merit, therefore, these appeals deserve to be decided on merit. 7. On due consideration of the above facts and circumstances, we are of the view that an apparent error crept in the proceedings only for the reason that arguments must have been advanced in A.Y. 2011-12 and thereafter it could be the decision of the ITAT that similar facts are available in other assessment years. However, looking into the facts and circumstances afresh, whereby it is discernable that the issues have been decided on merit in subsequent two years. Therefore, we modify the order of the Tribunal as under: - Printed from counselvise.com M.A.Nos.94 to 96/Chd/2025- The Punjab Livestock Development Board, Mohali 4 a) As far as findings of the Tribunal A.Y. 2011-12 is concerned, we do not find any error in the Order of the Tribunal and M.A. of the Assessee is dismissed. b) As far as findings of the Tribunal for AYs 2012-13 and 2013-14 is concerned, we find that an apparent error has crept in the proceedings of the Tribunal, therefore, we recall the order of the Tribunal for A.Ys. 2012-13 and 2013-14 in ITA Nos. 511 to 512/Chd/2024 and restore all these appeals to their original position for adjudication afresh. 8. Registry is directed to list the appeals for hearing on 04.12.2025. Accordingly, Misc. Applications No. 95 and 96/Chd/2025 filed by the Assessee are allowed. 9. In the result, MA No. 94/Chd/2025 is dismissed, whereas, MA Nos. 96 & 96/Chd/2025 stand allowed. Order pronounced on 27.10.2025. Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "