DCIT CIR 3(3), V. SMALL INDUSTRIES DEVELOPMENT,

MA 356/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3851 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2004-2005
• Appeal Filed On: 01-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAYANK PRIYADARSHI
• Assessee Lawyers: SUNIL NAHATA

Judgement Text

MA NO.356/MUM/2010 ASSESSMENT YEAR : 2004-05 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER) AND SMT. ASHA VIJAY RAGHAVAN, (JUDICIAL MEMBER), M.A NO. 356/MUM/2010 [ARISING OUT OF ITA NO. 7143/MUM./2001] ASSESSMENT YEAR : 200405 DATE OF HEARING : 16.7.2010 DY. COMMISSIONER OF INCOME TAX ...... APPELLA NT CIRCLE 3(3), MUMBAI VS. SMALL INDUSTRIES DEVELOPMENT .. RESPONDENT BANK OF INDIA 227, VINAY K. SHAH MARG NARIMAN POINT, MUMBAI 400 021 PAN AAACS5687E APPELLANT BY : SHRI MAYANK PRIYADARSHI RESPONDENT BY : SHRI SUNIL NAHATA O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SING OFFICER SEEKS RECALL OF THE IMPUGNED ORDER DATED 23 RD DECEMBER 2009, PASSED BY A CO- ORDINATE BENCH OF THIS TRIBUNAL, WHEREBY, THE DEPAR TMENTAL APPEAL WAS MA NO.356/MUM/2010 ASSESSMENT YEAR : 2004-05 PAGE 2 OF 4 DISMISSED FOR WANT OF COD PERMISSION AS THE ASSESSE E BEING GOVT. OF INDIA ENTERPRISE. 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL F OR THE ASSESSEE CONTENDS BEFORE US THAT THE ASSESSEE HAS FILED AN A PPEAL RAISING THREE GROUNDS. HOWEVER, THE ASSESSEE RECEIVED APPROVAL OF COMMITTEE ON DISPUTE (COD) IN RESPECT OF GROUND NO.1 ONLY, VIDE THE MINU TES OF MEETING OF THE COD HELD ON 12 TH MAY 2009. THEREAFTER, THE ASSESSEE HAD RAISED AN ADDITIONAL GROUND OF APPEAL BEFORE THIS TRIBUNAL AN D HAS MADE AN APPLICATION BEFORE THE COD FOR GRANTING THEIR PERMI SSION FOR RAISING THE SAID ADDITIONAL GROUND WHICH IS PENDING DISPOSAL. A SSESSEES APPEAL IN ITA NO.6771/MUM./2008, FOR ASSESSMENT YEAR 2004-05, IS FIXED FOR HEARING BEFORE E BENCH ON 17 TH AUGUST 2010. UNDER THESE CIRCUMSTANCES, THE LEARNED COUNSEL FOR THE ASSESSEE PRAYS FOR CLUBBING THE ASSESSEES APPEAL IN ITA NO.6771/MUM./2008 WITH THAT OF THE DEPARTMEN TAL APPEAL IN ITA NO.7143/MUM./2008 AND RE-FIX BOTH THE APPEALS FOR H EARING ON MERIT IN THE MONTH OF DECEMBER 2010, BY WHICH TIME THE COD APPRO VAL FOR ADDITIONAL GROUND IS EXPECTED TO BE RECEIVED. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OBJECT TO THE CONTENTIONS SO MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE AND PRAYS FOR RECALLING THE IMPUGNED ORDER DATED 23 RD DECEMBER 2009, FOR HEARING ON MERITS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MA TERIAL ON RECORD AND DULY CONSIDERED THE APPLICABLE LEGAL POSITION A S ALSO THE FACTUAL MATRIX OF THE CASE. WE FIND THAT THE ASSESSEE IS PREVENTE D BY SUFFICIENT CAUSE FOR RECALLING THE IMPUGNED ORDER DATED 23 RD DECEMBER 2009, SINCE THE ASSESSEE RECEIVED COD APPROVAL FOR GROUND NO.1 ONLY. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE LEARNED COUNSEL FOR THE ASS ESSEE, WE HEREBY MA NO.356/MUM/2010 ASSESSMENT YEAR : 2004-05 PAGE 3 OF 4 RECALL THE IMPUGNED ORDER DATED 23 RD DECEMBER 2009, PASSED BY A CO- ORDINATE BENCH OF THIS TRIBUNAL AND, KEEPING IN VIE W THE SUBMISSIONS MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE, ACCORD INGLY, DIRECT THE REGISTRY TO CLUB THE DEPARTMENTAL APPEAL WITH THAT OF THE ASSESSEES APPEAL AND RE-FIX BOTH THE APPEALS FOR HEARING ON MERITS I N THE MONTH OF DECEMBER 2010 AND ISSUE NOTICE TO BOTH THE PARTIES BY REGIST ERED POST WITH ACKNOWLEDGMENT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON _______ DAY OF JULY, 201 0. SD/XX SD/XX (ASHA VIJAY RAGHAVAN) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 23 RD DAY OF JULY, 2010. COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX, MUMBAI 4. COMMISSIONER (APPEALS) , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, I BENCH, ITAT, MU MBAI 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR PRADEEP J. CHWODHURY INCOME TAX APPELLATE TRIBUNAL SR. PRIVATE SECRETARY MUMBAI BENCHES, M UMBAI MA NO.356/MUM/2010 ASSESSMENT YEAR : 2004-05 PAGE 4 OF 4 DATE INITIAL 1. DRAFT DICTATED ON 19.7.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19.7.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 19.7.2010 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 19.7.2010 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 19.7.2010 SR.PS/PS 6. DATE OF PRONOUNCEMENT 23.7.2010 SR.PS 7. FILE SENT TO THE BENCH CLERK 23.7.2010 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER