MOHAMMED MODI, V. D.C.I.T. CIRCLE 42,

MA 138/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7853 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2007-2008
• Appeal Filed On: 03-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: PAR VATHY R IYER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE SHIRI R. S. SYAL, AM AND SHRI D. K. AGARWAL, JM M.A. NO. : 138/MUM/2011 (ARISING OUT OF I.T.A. NO. 1307/MUM/2010) ASSESSMENT YEAR : 2007-08 M R. MOHAMMED A. MODI 57, GUJJAR STREET, 1 ST FLOOR, CHASWALA BLDG., NULL BAZAR, MUMBAI-400 003 PAN NO: AHQPM 6131 M VS. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-42, MUMBAI (APPELLANT) (RESPONDENT) A SSESSEE BY : MS. PARVA THY R. IYER DEPARTMENT BY : SHRI A. K. NAYAK DATE OF HEARING : 24.02.2012 DATE OF PRONOUNCEMENT : 24 .02.2012 ORDER PER R. S. SYAL, AM : BY MEANS OF THE PRESENT MISCELLANEOUS APPLICATION, THE ASSESSEE CONTENDS THAT THE TRIBUNAL ORDER FOR THE A.Y. 2007- 08 BE RECALLED. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENTED THAT WHI LE PASSING THE CONSOLIDATED ORDER FOR THE ASSESSMENT YEARS 2001-02 TO 2007-08, THE TRIBUNAL OMITTED TO CONSIDER THREE GROUNDS FOR THE ASSESSMENT YEAR 2007-08. IT HAS BEEN MENTIONED IN PARA 2 OF THE MI SCELLANEOUS APPLICATION THAT ONLY ONE GROUND WAS CONSIDERED IN RELATION TO THE ASSESSMENT YEAR 2007-08. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON VERIFICATION OF THE SAID FACTUAL POSITION ADMITTED THAT, IN FACT, THE OTHER M.A. NO. 138/MUM/2011 MR. MOHAMMED A. MODI 2 THREE GROUNDS FOR THE ASSESSMENT YEAR 2007-08 HAVE NOT BEEN DISPOSED OF. 2. HAVING HEARD BOTH THE SIDES AND PERUSED THE REL EVANT MATERIAL ON RECORD, IT IS NOTICED THAT THE APPEALS OF THE ASSES SEE FOR THE ASSESSMENT YEARS 2001-02 TO 2007-08 WERE DECIDED EX PARTE QUA THE ASSESSEE. AS IT IS APPARENT FROM PARA 6 OF THE IMPUGNED ORDER THAT EVE N THE LD. DR ALSO CONCEDED THAT FACTS AND CIRCUMSTANCES OF ALL THE YE ARS INCLUDING A.Y. 2007-08, WERE MUTATIS MUTANDIS SIMILAR. WHEREAS NOW IT IS BORNE OUT AND ALSO ADMITTED BY THE LD. DR THAT THE FACTS AND GROU NDS FOR A.Y. 2007-08 ARE DIFFERENT. IN OUR CONSIDERED OPINION THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE ORDER FOR THE A.Y. 2007-08 IS RE CALLED FOR A FRESH DISPOSAL. WE ORDER ACCORDINGLY. THE APPEAL FOR THE A,Y, 2007-08 IS DIRECTED TO BE POSTED FOR FRESH HEARING ON 29.03.20 12. THIS DATE WAS ANNOUNCED IN THE OPEN COURT ON THE CONCLUSION OF TH E HEARING AND THE LEARNED AR HAS WAIVED THE RIGHT TO ANY SEPARATE NOT ICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED TO THIS EXTENT. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF FEBRUARY, 2012. SD/- SD/- ( D. K. AGARWAL ) ( R. S. SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 24.02.2012 M.A. NO. 138/MUM/2011 MR. MOHAMMED A. MODI 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, J- BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI