Sri Rohit Kumar, Ranchi, Ranchi v. DCIT,, Ranchi

MA 1/RAN/2012 | 1996-1997
Pronouncement Date: 17-02-2012 | Result: Allowed

Appeal Details

RSA Number 125124 RSA 2012
Assessee PAN AHLPK7610G
Bench Ranchi
Appeal Number MA 1/RAN/2012
Duration Of Justice 4 day(s)
Appellant Sri Rohit Kumar, Ranchi, Ranchi
Respondent DCIT,, Ranchi
Appeal Type Miscellaneous Application
Pronouncement Date 17-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 17-02-2012
Assessment Year 1996-1997
Appeal Filed On 13-02-2012
Judgment Text
MA NOS.1 TO 3/RANCHI/2012 IN ITA NOS.87 TO 89/PAT/200 5 SRI ROHIT KUMAR RANCHI 1 IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH RANCHI BEFORE: SHRI B.R. MITTAL JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER MA NOS.1 TO 3/RANCHI/2012 (ARISING OUT OF ITA NOS.87 TO 89/PATNA/2005) ASSESSME NT YEAR S : 1996 - 97 SRI ROHIT KUMAR RANCHI VS. DCIT CENTRAL CIRCLE - 1 RANCHI (APPELLANT) (RESPONDENT) PAN NO. AHLPK 7610G APPELLANT BY: SRI M.K. CHOUDHURY ADVOCATE RESPONDENT BY: SRI MITHLESH KR. JHA CIT(DR) DATE OF HEAR I NG: 1 7.0 2.2012 DATE OF PRONOUNCEMENT: 17 .02.2012 ORDER PER B.R. MITTAL JUDICIAL MEMBER:- BY THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE HAS PRAYED TO RECALL THE ORDER OF THE ITAT DATED 17.9.2008 IN ITA NOS.87 TO 89/PATNA/2005 FOR THE ASSESSMENT YEAR 1996-97. THE ASSESSEE HAS STAT ED THAT THE TRIBUNAL DISMISSED THE APPEALS OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAD NOT TAKEN PROPER CARE TO RECTIFY THE DEFECTS AS POI NTED OUT INSPITE OF SEVERAL OPPORTUNITIES. THE LD. A.R. STATED THAT IN THE NOT ICE ISSUED FIXING THE DATE OF HEARING DEFECT WAS POINTED OUT REGARDING NON-DEPOS IT OF FEE AND THE SAME WAS RECTIFIED BY THE ASSESSEE BUT IT APPEARS THAT T HE REGISTRY COULD NOT PLACE THE CHALLAN ON FILE. TO SUBSTANTIATE THE ABOVE SUB MISSION ASSESSEE HAS FILED THE COPY OF CHALLAN ALONG WITH THE APPLICATION FILE D. THE LD. A.R. HAS STATED THAT IN THE INTEREST OF JUSTICE THE ORDER PASSED B Y THE TRIBUNAL DISMISSING THE APPEALS BY APPLYING MULTIPLAN BE RECALLED AND THE C ASE BE DECIDED ON MERITS AS THE ASSESSMENT WAS MADE ON PROTECTIVE BASIS. 2. LD. D.R. HAS NOT DISPUTED ABOVE CONTENTION OF TH E LD. A.R. MA NOS.1 TO 3/RANCHI/2012 IN ITA NOS.87 TO 89/PAT/200 5 SRI ROHIT KUMAR RANCHI 2 3. CONSIDERING THE CONTENTS OF THE APPLICATION AND THE SUBMISSIONS OF THE REPRESENTATIVES OF BOTH THE PARTIES WE IN THE INT EREST OF JUSTICE RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 17.9.2008 PASSED IN ITA NOS.87 TO 89/PATNA/2005 AND DIRECT THE REGISTRY TO PLACE THE APPEALS OF THE ASSESSEE FOR HEARING BEFORE THE BENCH AFTER GIVING NOTICES TO BO TH THE PARTIES. 4. IN THE RESULT APPEALS OF THE ASSESSEE ARE ALLOWED. PRONOUN CED IN THE OPEN COURT ON 17.02.2012 SD/ - SD/ - ( SHAMIM YAH Y A ) ( B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS RANCHI DATED 17 TH FEBRUARY 2012 COPY TO 1 SRI ROHIT KUMAR RANI SATI MANDI R MARG RANCHI 2 DCIT CC RANCHI 3 CIT RANCHI 4 THE CIT (A) RANCHI 5 THE DR ITAT RANCHI 6 GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RANCHI/PATNA