JAGDISH R. MOOKHEY, V. ITO 11(2)4,

MA 276/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1146 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 15-11-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 30-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK SURI
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL J B ENCH, MUMBAI . . , !'#$ , % &' BEFORE SHRI H.L. KARWA, PRESIDENT AND SHRI N.K. BILLAIYA, AM M.A. NO. 276/MUM/2013 (ARISING OUT OF I.T.A. NO.3152/MUM/2011 ( ( ( ( ( / ASSESSMENT YEAR :2005-06 SHRI JAGDISH R. MOOKHEY, 410, ANAND DEEP CHAMBERS, 273/77 NARSHI NATHA STREET, MUMBAI-400 009 THE ITO, 11(2)-4, AAYAKAR BHAVAN, MUMBAI-400 020 ') % ./ *+ ./PAN/GIR NO. : AAGPM 6714C ( ), /APPELLANT ) .. ( -.), / RESPONDENT ) ), / / APPELLANT BY : ` SHRI M. SUBRAMANIAN -.), 0 / /RESPONDENT BY : SHRI ASHOK SURI 0 12% / DATE OF HEARING :22.11.2013 34( 0 12% / DATE OF PRONOUNCEMENT :29.11.2013 &5 / O R D E R PER N.K. BILLAIYA, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS D IRECTED AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 3152/M/2011 PE RTAINING TO ASSESSMENT YEAR 2005-06. 2. IT IS THE SAY OF THE LD. COUNSEL THAT WHILE DECI DING THE ASSESSEES APPEAL THE TRIBUNAL HAS INADVERTENTLY CONSIDERED TH E GROUNDS WHICH WERE TAKEN BEFORE THE LD. CIT(A) INSTEAD OF DECIDING THE GROUNDS TAKEN BEFORE M.A. NO. 276/M/2013 2 THE TRIBUNAL AS PER FORM NO. 36. THE LD. COUNSEL P RAYED THAT AS THE MISTAKE IS APPARENT FROM RECORD, IT NEEDS TO BE REC TIFIED BY A SUITABLE ORDER. 3. WE HAVE CAREFULLY PERUSED THE GRIEVANCE OF THE A SSESSEE VIS--VIS ORDER OF THE TRIBUNAL IN ITA NO. 3152/M/11. WE FIN D FORCE IN THE CONTENTION OF THE LD COUNSEL AT PARA-10. THE TRIBU NAL HAS INADVERTENTLY REPRODUCED THE GROUND WHICH WERE TAKEN BY THE ASSES SEE BEFORE THE LD. CIT(A). THE MISTAKE BEING VERY MUCH APPARENT FROM THE RECORD, WE HAVE NO HESITATION IN RECALLING THE ORDER OF THE TRIBUNA L IN ITA NO. 3152/M/11 TO BE DECIDED AFRESH AND ACCORDINGLY THE ORDER OF T HE TRIBUNAL IS RECALLED. AS BOTH THE PARTIES AGREED TO ARGUE THE CASE ON MER ITS, A SEPARATE ORDER IS BEING PASSED OF EVEN DATE AFTER RECALLING THE ORDER OF THE TRIBUNAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER, 2013 . &5 0 4( % 6 7&8 29.11.2013 4 0 9 SD/- SD/- (H.L. KARWA ) (N.K . BILLAIYA ) /PRESIDENT % &' / ACCOUNTANT MEMBER MUMBAI; 7& DATED 29/11/2013 . . ./ RJ , SR. PS M.A. NO. 276/M/2013 3 &5 &5 &5 &5 0 00 0 -1! -1! -1! -1! :!(1 :!(1 :!(1 :!(1 / COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPELLANT 2. -.), / THE RESPONDENT. 3. ; ( ) / THE CIT(A)- 4. ; / CIT 5. !<9 -1 , , / DR, ITAT, MUMBAI 6. 9= > / GUARD FILE. &5 &5 &5 &5 / BY ORDER, .!1 -1 //TRUE COPY// ? ?? ? / @ @ @ @ * * * * (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI