SURESH MANEKLAL SHETH, MUMBAI V. I.T.O.25(3)(4), MUMBAI

MA 179/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6501 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 14-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER MA NO.179/M/2020 (ARISING OUT OF ITA NO.3506/M/2018) ASSESSMENT YEAR: 2007-08 MR. SURESH MANEKLAL SHETH, 1, KUSUM NIWAS, S.V. ROAD, IRLA, VILE PARLE, MUMBAI 400 056 PAN: AJMPS0119H VS. ITO -25(3)(4), ROOM NO.605, C-10, 6 TH FLOOR, PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (EAT) MUMBAI - 400051 (APPELLANT) (R ESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI PRATEEK JAIN, A.R. REVENUE BY : SHRI VIJAY KUMAR MENON, SR. D.R. DATE OF HEARING : 11.06.2021 DATE OF PRONOUNCEMENT : 23.07.2021 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION THE AS SESSEE SEEKS THE RECALLING OF THE ORDER OF TRIBUNAL PASSED IN ITA NO.3506/M/2018 A.Y. 2007-08 WHEREIN IN THE OPERATIV E PART IT HAS BEEN MENTIONED THAT ASSESSEE HAS NOT FILED ANY APPEAL AGAINST THE ORDER OF THE LD. CIT(A) WHEREAS AS A MA TTER OF FACT THE ASSESSEE HAS FILED AN APPEAL AND IS PENDING ON THE DATE OF PASSING THE SAID ORDER BY THE TRIBUNAL. 2. THE LD. D.R., ON THE OTHER HAND, ALSO FAIRLY AGR EED TO THE CONTENTION OF THE LD. A.R. THAT APPEAL OF THE ASSES SEE WAS MA NO.179/M/2020 MR. SURESH MANEKLAL SHETH 2 PENDING ON THE DATE OF PASSING OF THIS ORDER BY THE TRIBUNAL AND LEFT THE MATTER TO THE WISDOM OF THE BENCH. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE OBSERVE THAT ON THE DATE OF PASSING THIS ORDER THE CO- ORDINATE BENCH OF THE TRIBUNAL HAS WRONGLY OBSERVED AND STATED IN PARA 9 THAT THE ASSESSEE HAS NOT FILED ANY APPEA L AGAINST THE ORDER OF LD. CIT(A) AND THUS ADJUDICATED THE APPEAL OF THE REVENUE WHEREAS AS A MATTER OF FACT THE APPEAL OF THE ASSESSEE ITA NO.3508/M/2008 AGAINST THE ORDER OF LD. CIT(A) WAS PENDING FOR ADJUDICATION. IN OUR OPINION, BOTH THE SE APPEALS ARE REQUIRED TO BE HEARD TOGETHER AND DISPOSED OF ACCOR DINGLY. THIS IS AN APPARENT MISTAKE FROM THE RECORD WHICH HAS CR EPT IN THE ORDER OF THE TRIBUNAL AND REQUIRED TO BE RECTIFIED. ACCORDINGLY, WE RECALL OUR ORDER DATED 22.10.2019 AND REGISTRY IS DIRECTED TO POST BOTH THESE APPEALS OF THE ASSESSEE AS WELL AS REVENUE BEFORE THE REGULAR BENCH. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2021. SD/- SD/- ( RAVISH SOOD) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 23.07.2021. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI MA NO.179/M/2020 MR. SURESH MANEKLAL SHETH 3 THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASS TT. REGISTRAR, ITAT, MUMBAI.