HARSH UNIQUE CONSTRUCTION, V. ITO 25(2)(1),

MA 104/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1168 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 13-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA (AM) . . , , M.A NO.104/MUM/2013 (ARISING OUT OF ITA NO.4487/MUM/2009) ASSESSMENT YEAR: 2006-07 M/S HARSH UNIQUE CONSTRUCTION 103/104, ANURADHA, PLOT NO.183, TPS ROAD, BORIVALI (W), MUMBAI-400092. / VS. INCOME TAX OFFICER WARD 25(2)(1), C-11, BUILDING ROOM NO.106, P.K.BHAVAN, BKC, BANDRA (E), MUMBAI ./ ./PAN/GIR NO. : AADFHI865P ( # / APPLICANT ) .. ( $# / RESPONDENT) # / APPLICANT BY : SHRI SHASHI TULSIYAN $# & /RESPONDENT BY : SHRI PITAMBAR DAS & * / DATE OF HEARING : 18.10.2013 & * /DATE OF PRONOUNCEMENT : 18.10.2013 / O R D E R PER B.R.MITTAL,JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S STATED THAT THE TRIBUNAL HAS PASSED COMBINED ORDER FOR ASSESSMENT YEARS 2005 -06 AND 2006-07, DATED 8.8.2012 IN THE APPEALS FILED BY ASSESSEE BEING ITA NO.336 5/MUM/2007 AND 4487/MUM/2009 RESPECTIVELY, ALONG WITH THE APPEAL OF THE DEPARTME NT FOR ASSESSMENT YEAR 2005-06 BEING ITA NO.4465/MUM/2007. THE ASSESSEE HAS STA TED THAT THE TRIBUNAL HAS NOT DECIDED THE GROUND OF APPEAL TAKEN BY ASSESSEE FOR ASSESSMENT YEAR 2006-07 ALTHOUGH THE TRIBUNAL IN PARA 5 OF THE IMPUGNED ORDER HAS S TATED THAT THERE ARE COMMON GROUNDS TAKEN BY ASSESSEE FOR BOTH THE ASSESSMENT Y EARS I.E ASSESSMENT YEARS 2006-07 AND 2005-06. 2. AT THE TIME OF HEARING, LD. AR REITERATED THE AB OVE FACTS AND SUBMITTED THE ORDER PASSED BY THE TRIBUNAL RELATING TO ASSESSMENT YEAR 2006-07, PARA 15 BE RECALLED AND GROUND OF APPEAL TAKEN BY ASSESSEE FOR ASSESSMENT Y EAR 2006-07 MAY BE DECIDED ON MERITS. LD. DR SUBMITTED THAT HE HAS NO OBJECTION TO THE ABOVE SUBMISSIONS OF LD. AR. M.A NO.104/MUM/2013 2 3. WE HAVE CONSIDERED THE ORDER OF THE TRIBUNAL DAT ED 8.8.2012 AND THE SUBMISSIONS OF LD. REPRESENTATIVES OF THE PARTIES. CONSIDERING THE GROUND OF APPEAL FOR ASSESSMENT YEAR 2006-07 AND THE CONTENTS OF PARA 5 OF THE IMPUGNED ORDER, WE AGREE THAT THERE IS AN APPARENT MISTAKE IN THE ORDER OF TRIBUNAL. THEREFORE, WE RECALL THE ORDER OF TRIBUNAL RELATING TO ASSESSMENT YEAR 2006 -07 I.E. PARA 15 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF ASSESSEE FOR ASSESSME NT YEAR 2006-07 FOR HEARING BEFORE THE REGULAR BENCH I.E H BENCH ON 11.11.2010. S INCE THE ABOVE DATE WAS INDICATED IN THE PRESENCE OF LD. REPRESENTATIVES OF THE PARTIES, IT WAS MADE CLEAR THAT NO NOTICE FOR HEARING WOULD BE SENT TO THE PARTIES FOR THE ABOVE DATE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS AL LOWED AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YE AR 2006-07 BEFORE H BENCH ON 11.11.2013. 5. THE ABOVE ORDER WAS PRONOUNCED AFTER CONCLUSION OF HEARING IN THE PRESENCE OF LD. REPRESENTATIVES OF BOTH THE PARTIES ON 18TH OCTOBER, 2013 & 0 1 18TH OCTOBER, 2013 & SD SD ( / RAJENDRA) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: . . ./ SRL , SR. PS ! / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPELLANT 2. $# / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 7 $9 , * 9 , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) * 9 , /ITAT, MUMBAI