Cwjc/12620/2023 Of M/S Krishna Seeds v. The Income Tax Appellate Tribunal Patna Bench, Patna, 5Th Floor, Central Revenue Building (Annexe) Beer Chand Patel Path, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.12620 of 2023 ====================================================== M/s Krishna Seeds a Partnership Firm, having its registered office at GroundFloor, Krishna Tower, Dr. Kamal Ashraf Lane, S.P. Verma Road, Patnathrough its partner namely Rohit Kumar Bohra, aged about 42 years, Male,S/o Pradeep Kumar Bohra, resident of 205, Surya Vihar Apartment,Exhibition Road, P.O.-GPO, P.S.-Gandhi Maidan, District-Patna. ... ... Petitioner/s Versus 1.The Income Tax Appellate Tribunal Patna Bench, Patna, 5th Floor, CentralRevenue Building (Annexe) Beer Chand Patel Path, Patna.Revenue Building (Annexe) Beer Chand Patel Path, Patna. 2.The Principal Commissioner of Income Tax-1, Patna, 2nd Floor, CentralRevenue Building, Beer Chand Patel Path, Patna.Revenue Building, Beer Chand Patel Path, Patna. 3.The Assistant Commissioner of Income Tax, Circle-4, 3rd Floor, Lok NayakJai Prakash Bhawan, Dak Bungalow Chowk, Patna.Jai Prakash Bhawan, Dak Bungalow Chowk, Patna. ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr. Ajay Kumar Rastogi, Sr. Advocate Ms. Smriti Singh, Advocate Mrs. Kalpana Rastogi, Advocate For UOI:Mr. K. N. Singh, ASG Mr. Alok Kumar, CGC, UOIFor the Income Tax Deptt:Mrs.Archana Sinha @ Archana Shahi, Sr. S.C. ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ALOK KUMAR SINHA ORAL ORDER (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 1517-03-2025 Heard learned counsel for the parties. (2) The petitioner seeks following relief :- i) For issuance of writ in the nature of certiorarior any other appropriate writ/order/direction for quashingorder dated 30.08.2022 whereby the Income Tax AppellateTribunal, Patna Bench has suo moto directed the Departmentto file fresh ground of appeal without any application from theDepartment to this effect and without assigning any reasonfor such direction. ii) For issuance of writ in the nature of certiorarior any other appropriate writ/order/direction for quashingorder dated 12.07.2023 passed by Income Tax AppellateTribunal, Patna Bench, Patna in ITA No. 138/Pat/2019whereby the Income Tax Appellate Tribunal has admitted the revised Grounds of Appeal dated 01.02.2023 by treating thediscrepancy in the figure mentioned in Ground no.1 of theoriginal Grounds of Appeal dated 24.04.2019 as a "ClericalError' and by ignoring that Form No.36 is not in properformat and in rejecting the prayer of the petitioner of filingcross objection under Section 253(4) of the Income Tax Act,1961 (hereinafter referred to as 'Act') read with Rule-47(2) ofthe Income Tax Rules, 1962 (hereinafter referred to as 'Rules')on the revised Grounds of Appeal so admitted foradjudication. iii) For issuance of writ in the nature ofmandamus or any other appropriate writ/order/direction for adirection to the respondent authority for granting permissionto the petitioner to file cross objection in the ITA AppealNo.138/Pat/2019 filed by the Department in light of theprovisions of section 253(4) of the Income Tax Act, 1961 andRule 47(2) of the Income Tax Rules, 1962 after admission ofthe revised Grounds of Appeal filed by the Department. iv) For granting such other and further relief(s) towhich the petitioner may in law be found entitled. (3) Brief facts are as under :- (4) Perusal of the records, it is evident that correct factual aspects have not been appraised in the memorandum of appeal filedby the revenue before the Income Tax Appellate Tribunal resulted inpassing the impugned order. Technically speaking petitionerchallenge the order of the Appellate Tribunal insofar as directing therevenue to file a fresh grounds of appeal with the correct amount isnot fair in the absence of any application to amend the memorandumof appeal. On this short ground, the petitioner has made out a case. iv) For granting such other and further relief(s) towhich the petitioner may in law be found entitled. (3) Brief facts are as under :- (4) Perusal of the records, it is evident that correct factual aspects have not been appraised in the memorandum of appeal filedby the revenue before the Income Tax Appellate Tribunal resulted inpassing the impugned order. Technically speaking petitionerchallenge the order of the Appellate Tribunal insofar as directing therevenue to file a fresh grounds of appeal with the correct amount isnot fair in the absence of any application to amend the memorandumof appeal. On this short ground, the petitioner has made out a case. (5) Perusal of the memorandum of appeal filed on behalfof the revenue, it is evident that it is not crystal clear with referenceto the assessment order and to what extent revenue is aggrieved bythe assessment order dated 22.12.2016 read with the appellate sanjeev/-U authority order allowing the appeal on 12.02.2019. Ultimately,certain disputed amount mentioned in assessment order is requiredto be adjudicated before the Second Appellate Authority. There maybe a patent error in drafting the second appeal and its submissionbefore the Appellate Tribunal. (6) Taking note of these facts and circumstances, theimpugned decisions are set aside and the matter is remanded to theSecond Appellate Authority, namely, Appellate Tribunal. Reservingliberty to the official respondents to file necessary interlocutoryapplication to amend their appeal before the Tribunal with a periodof eight weeks from today, thereafter petitioner shall be provided anopportunity of filing or say on the amended petition. Tribunal isrequested to adjudicate the pending appeal within a period of sixmonths from the date of receipt of this order. (7) With the above observation and direction, this writpetition is disposed of. (8) Petitioner is also at liberty to file cross objection in theaforementioned litigation in accordance with law. (P. B. Bajanthri, J) ( Alok Kumar Sinha, J)