SHRIKANT G, MANTRI, V. DCIT RG 4(2),

MA 182/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3852 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T T JACOB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI J. SUDHAKAR REDDY (AM) AND SMT. ASHA VIJAYARAGHAVAN (JM) M.A. N O. 182/MUM/2010 (ARISING OUT OF IT(SS)A NO. 189/MUM/2005) BLOCK PERIOD 1.4.1988 TO 20.10.1988 SHRIKANT G. MANTRI, 2ND FLOOR, SURYA MAHAL BLDG., NAGINDAS MASTER ROAD,FORT, MUMBAI-400 023 PA NO. AAHPM1105F VS. DCIT, RANGE 4(2), AAYAKAR BHAVAN, MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI HERO RAI RESPONDENT BY: SHRI T.T. JACOB O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEE KS TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 5 TH JUNE, 2008 AGAINST THE DECISION OF THE TRIBUNAL IN IT(SS) A NO. 189/M/2005. 2. THE ASSESSEE HAS POINTED OUT BY THIS M.A. THE FU NDAMENTAL ISSUE REGARDING THE VALIDITY OF THE PROCEEDINGS U/S. 158B D HAS NOT BEEN DECIDED BY THE HONBLE TRIBUNAL AND STRAIGHTWAY THE MERITS OF THE ADDITION MADE HAS BEEN GONE INTO BY THE TRIBUNAL. THEREFORE NON CONSIDERATION OF A GROUND RAISED BY THE HONBLE TRI BUNAL AND ALSO NON CONSIDERATION OF THE SUBMISSIONS MADE BY THE COUNSE L IN REGARD TO THE SAME AMOUNTS TO A MISTAKE APPARENT FROM THE RECORD. M.A NO.182 /M/10 2 2. WE FIND THAT THE REASON GIVEN BY THE ASSESSEE IS SATISFACTORY ACCORDINGLY, WE RECALL THE ORDER DT. 5 TH JUNE, 2008 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING. 3. IN THE RESULT, THE M.A FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 23 RD DAY OF JULY, 2010 SD/- SD/- (J. SUDHAKAR REDDY ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 23RD JULY, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR B BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A NO.182 /M/10 3 DATE INITIALS 1 DRAFT DICTATED ON: 13.7.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 13 .7 .2010 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: _________ ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: _________ ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: _________ ______ SR. PS/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/ PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______