RAVIKUMAR NATH (HUF), MUMBAI V. ITO-29(3)-1, MUMBAI

MA 287/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1124 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 17-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SREEKALA PARDESHI
• Assessee Lawyers: ASHWIN CHAGG

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI RAVISH SOOD (JM) M.A. NO. 287/MUM/2020 IN I.T.A. NO. 3300/MUM/2019 (ASSESSMENT YEAR 2005-06) SHRI RAVIKUMAR NATH-HUF 204/C-3, VEENA NAGAR MULUND WEST MUMBAI-400 080. PAN : AAGHR0075L VS. ITO-29(3)(1) 305, C-10, PRATYAKSHKAR BHAVAN BANDRA KURLA COMPLEX, BANDRA-E MUMBAI - 400 051. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI ASHWIN CHAGG DEPARTMENT BY MS. SREEKALA PARDESHI DATE OF HEARING 1 2.0 2 .2021 DATE OF PRONOUNCEMENT 09.03.2021 O R D E R PER SHAMIM YAHYA (AM) :- BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 3300/MUM/2019 FOR A.Y. 2005-06 VIDE ORDER DATED 12.9.2019. 2. IN THE MISCELLANEOUS APPLICATION ASSESSEES GRIE VANCE IS THAT THE ASSESSEES GROUND OF CHALLENGING JURISDICTION HAS N OT BEEN ADJUDICATED BY THE TRIBUNAL. 3. UPON CAREFUL CONSIDERATION, WE FIND THAT THE ASS ESSEE HAS CHALLENGED BOTH JURISDICTION AS WELL AS MERITS IN THE INCOME T AX APPEAL. BUT THE ITAT HAS ONLY ADJUDICATED MERITS AND HAS OMITTED TO CONSIDER CHALLENGE OF JURISDICTION. IN THIS VIEW OF THE MATTER A MISTAKE APPARENT FROM RECORD HAS CREPT IN THE ORDER OF THE ITAT IN AS MUCH AS GROUND RELATING TO CHALLENGE OF JURISDICTION HAS NOT BEEN ADJUDICATED. HENCE, WE RECALL THE ORDER ON LY FOR ADJUDICATING THE CHALLENGE OF JURISDICTION. THE REGISTRY IS DIRECTED TO FIX THE CASE OF HEARING IN NORMAL COURSE FOR ADJUDICATING GROUND RELATING TO V ALIDITY OF JURISDICTION. SHRI RAVIKUMAR NATH-HUF 2 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION I S ALLOWED AS ABOVE. PRONOUNCED IN THE OPEN COURT ON 9.3.2021. SD/- SD/- (RAVISH SOOD) (SHAMIM YA HYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 09/03/2021 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI