Kota Sahkari Bhoomi Vikas Bank Ltd v. The Assistant Commissioner Of Income Tax

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 117 / 2017 Kota Sahkari Bhoomi Vikas Bank Ltd ----Appellant Versus The Assistant Commissioner Of Income Tax ----Respondent _____________________________________________________ For Appellant(s) : Mr. Jai Kumar Yadav For Respondent(s) : Ms. Parinitoo Jain _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order 09/05/2017 1.Heard counsel for the appellant. 2.The Tribunal in para 5 observed as under:- “I have heard the ld. DR and perused thematerial available on the record. From perusal ofthe Form No. 36, it transpires that, instead ofgrounds of appeal, only “addition should bedeleted” is mentioned. Thus, the ground itself isvery vague and which is not as per ITAT Rules.Considering all the aspects including the vaguegrounds of appeal taken by the assessee, I findno merit in the appeal of assessee and the samestands dismissed.” 3.In our considered opinion, instead of going into technicality, the Tribunal ought to have allowed the appellant to rectify themistake. 4.Counsel for the appellant will appear before the Tribunal on5[th] June, 2017. 5.The order of the Tribunal is set aside and the matter isremitted back to the Tribunal to decide the same on merits. Thecost of Rs. 5,000/- will be paid to the department. 6.The appeal is allowed to the aforesaid extent. 7.We have not expressed any opinion on merit. The amendedcause title will be filed within two weeks from today, which will be served to the department. (VIJAY KUMAR VYAS),J. (K.S. JHAVERI),J. A.Sharma/304