ITO, Faizabad v. Ram Piyare Vishwakarma,

MA 43/LKW/2010 | 2002-2003
Pronouncement Date: 27-07-2012 | Result: Dismissed

Appeal Details

RSA Number 4323724 RSA 2010
Bench Lucknow
Appeal Number MA 43/LKW/2010
Duration Of Justice 1 year(s) 11 month(s) 20 day(s)
Appellant ITO, Faizabad
Respondent Ram Piyare Vishwakarma,
Appeal Type Miscellaneous Application
Pronouncement Date 27-07-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 27-07-2012
Date Of Final Hearing 20-07-2012
Next Hearing Date 20-07-2012
Assessment Year 2002-2003
Appeal Filed On 06-08-2010
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH LUCKNOW BEFORE SHRI S. K. YADAV JUDICIAL MEMBER AND SHRI B. R. JAIN ACCOUNTANT MEMBER M.A. NO.43/LKW/10 (ARISING OUT OF I.T.A. NO.697/LKW/06) ASSESSMENT YEAR: 2002 - 2003 INCOME TAX OFFICER - III VS. SHRI RAM PIYARE VISHWAKARMA FAIZABAD. AMBEDKAR NAGAR. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ALOK MITRA SR. D.R. RESPONDENT BY : NONE DATE OF HEARING :27/07/2012 DATE OF PRONOUNCEMENT :27/07/2012 ORDER PER B. R. JAIN : THE REVENUE THROUGH ITS APPLICATION DATED 06/08/2010 SEEKS TO RECALL TRIBUNAL ORDER DATED 09/12/2009 IN I.T.A. NO.697/LKW/06 DATED 25/09/2009 FOR THE REASON THAT IT HAS IGNORED THE INTERIM ORDER DATED 09/02/2010 IN WP NO. 679 (M.S.) 2010 BY HON'BLE HIGH COURT OF ALLAHABAD LUCKNOW BENCH LUCKNOW STAYING OPERATION OF THE ORDER DATED 25/09/2009 PASSED BY APPELLATE TRIBUNAL IN M.A. NO.24/LKW/09 IN THE AFORESAID INCOME - TAX APPEAL. 2 2. HEARD LEARNED D.R. EX - PARTE QUA ASSESSEE. AT THE OUTSET THE LEARNED D.R. HAS LAID ON RECORD A LETTER F.NO.1(5)113/H.C.ORDERS/CIT/FZD./2012 - 13 DATED 26/07/2012 WRITTEN BY INCOME TAX OFFICER (TECH.) OF THE OFFICE OF CIT FAIZABAD INFORMING THEREBY THAT THE WP NO. 679 (M.S.) 2010 FILED IN THE ABOVE CASE STAND S DISMISSED ON THE GROUND OF AMOUNT OF TAX INVOLVED. THAT BEING SO AND AS THE INTERIM ORDER GRANTING STAY OF OPERATION OF THE TRIBUNAL ORDER DID NOT CONSTITUTE PART OF TRIBUNALS RECORD AT RELEVANT TIME THE SAME THEREFORE DOES NOT CONSTITUTE MISTAKE REC TIFIABLE U/S 254(2) OF THE ACT. WE THEREFORE REJECT THE APPLICATION OF REVENUE AS ANNOUNCED IN THE OPEN COURT IMMEDIATELY AFTER CLOSE OF HEARING ON 27/07/2012. 3. IN THE RESULT THE MISC. APPLICATION OF THE REVENUE STANDS DISMISSED. SD/. SD/. ( S. K. YADAV ) ( B. R. JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 7 / 0 7 / 2 0 1 2 *SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR