ITO Wd. 18(1)(3), MUMBAI V. Sri. MAYUR N. PARIKH, MUMBAI

ITA 7337/MUM/2007

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3955 (ITAT-MUMBAI)
• Duration Of Justice: 8 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-03-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 07-12-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N P SINGH
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI AMIT SHUKLA (JM) I.T.A. NO. 7337/MUM/2007 (ASSESSMENT YEAR 2004 - 2005) ITO 18(1)(3), MUMBAI. VS. MAYUR N. PARIKH 274, A - 2, SHAH & NAHAR INDL. ESTATE, S.J. MARG, LOWER PAREL, MUMBAI - 13 ( APPELLANT ) .. ( RESPONDENT ) PAN NO.AABPP4835H ASSESSEE BY : NONE DEPARTMENT BY : SHRI N.P. SINGH (DR) DATE OF HEARING : 02.05.2016 DATE OF PRONOUNCEMENT : 02.05.2016 O R D E R PER B.R. BASKARAN, AM : - THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DT.19.9.2007 PASSED BY CIT(A) - XVIII, MUMBAI AND IT RELATES TO ASSESSMENT YEAR 2004 - 05. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH THE CASE WAS ADJOURNED ON EARLIER OCCASION IN THE PRESENCE OF BOTH THE PARTIES. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX PARTE , WITHOUT THE PRESENCE OF THE ASSESSEE. 3. WE HEARD THE LD. DR AND PERU SED THE RECORD. WE NOTICED FROM THE ORDER SHEET THAT THE ASSESSEE HAS FILED A RECTIFICATION PETITION 2 MAYUR N. PARIKH ITA NO. 7337/MUM/2007 BEFORE THE LD. CIT(A) AND THE SAME IS PENDING BEFORE HIM. WE ALSO NOTICED THAT THE LD. CIT(A) - 29, MUMBAI HAS ISSUED LETTER DT. 8.9.2014 TO THE CONCERNED ASSESSING OFFICER STATING THAT THE RECTIFICATION ORDER CAN ONLY BE PASSED BY AN OFFICER HOLDING CORRECT JURISDICTION. THE LD. DR SUBMITTED THAT THE RECTIFICATION APPLICATION FILED BY THE ASSESSEE WOULD HAVE IMPACT ON THE ISSUES URGED BEFORE THE TRIBUNAL. 4. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED VIEW THAT ALL THE ISSUES URGED BEFORE US NEEDS TO BE SET ASIDE TO THE FILE OF THE LD. CIT(A) SO THAT HE CAN ADJUDICATE THEM AFRESH BY DULY CONSIDERING THE RECTIFICATION APPLICATION FILED BY THE ASSESSEE. ACCORDINGLY, WE RESTORE ALL THE ISSUES URGED BEFORE US TO HIS FILE. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 02.05.2016. SD/ - SD/ - ( AMIT S HUKLA ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 02 .0 5 .2016 *SSL* COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ ASSTT. REGISTRAR) ITAT, MUMBAI