ACIT CEN CIR 7, V. SANGEETA N. SHAH,

MA 168/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3833 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 15-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K AGARWAL
• Assessee Lawyers: ANIL MISHRA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI. N.V. VASUDEVAN (J.M.) AND SHRI. J.SUDH AKAR REDDY (A.M.) M.A. NO.168/MUM/2010 (ARISING OUT OF ITA NO.6338/MUM/2008 ) ASSESSMENT YEAR : 2000-01 TO 2006-07 ACIT.CENT.CIR. 7 MUMBAI VS. SANGEETA N. SHAH 41, BHARAT MAHAL, DONGARSHI RD., WALKESHWAR, MUMBAI 400 006. PAN : AKJPS4601A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI L.K. AGARWAL RESPONDENT BY : SHRI ANIL MISHRA O R D E R PER J. SUDHAKAR REDDY, A.M. THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE, STATING THAT THERE IS A MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL DATED 15.10.2009, WHEREIN IT IS HELD THAT, AS THE ASSESSE E HAS NOT RECEIVED THE NOTICE FOR HEARING FROM LEARNED CIT(A) THE MATTER S HOULD BE SENT BACK TO THE LEARNED CIT(A) FOR FRESH ADJUDICATION. 2. THE CASE OF THE REVENUE IS THAT, THREE NOTICES H AVE BEEN ISSUED AND THE TRIBUNAL HAS COMMITTED A MISTAKE APPARENT FROM RECORD, IN FOLLOWING THE DECISION OF SMC BENCH IN THE CASE OF ASSESSEES HUS BAND SHRI NAYAN SHAH, WHEREIN UNDER SIMILAR CIRCUMSTANCES, THE BENCH SET ASIDE THE MATTER TO THE FILE OF THE CIT(A). 3. AFTER HEARING THE RIVAL SUBMISSIONS WE ARE OF TH E CONSIDERED OPINION THAT, THERE IS NO MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL DATED 15.10.2009 REQUIRING RECTIFICATION. THE ISSU E HAS BEEN SET ASIDE ON THE GROUND OF NATURAL JUSTICE, AS THE NOTICE HAS NO T BEEN SERVED. IN THE M.A. NO.168/MUM/2010 2 CASE OF HUSBAND NAYAN C. SHAH THE TRIBUNAL IN MISCE LLANEOUS APPLICATION NO.750/MUM/2009, VIDE ORDER DATED 24.03.2010, DISMI SSED A SIMILAR MISCELLANEOUS APPLICATION. WE RESPECTFULLY FOLLOW THIS ORDER. 4. IN THE RESULT, WE DISMISS THIS MISCELLANEOUS APP LICATION OF THE REVENUE. ORDER PRONOUNCED ON THIS 11 TH DAY OF JUNE, 2010. SD/- (N.V. VASUDEVAN) (JUDICIAL MEMBER) SD/- (J.SUDHAKAR REDDY) (ACCOUNTANT MEMBER) MUMBAI, DATED 11 TH JUNE, 2010. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUMBA I 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH E, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI