HITESH R. SHAH, MUMBAI V. INCOME TAX OFFICER 25(2)(1), MUMBAI

MA 373/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6312 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JANARDHANA
• Assessee Lawyers: NIRAV VORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 373/MUM/2017 (ARISING OUT OF ITA NO. 1527/MUM/2017) (ASSESSMENT YEAR: 2010-11) SHRI HITESH R. SHAH 1804, MAYUR TOWER CHANDAVARKAR LANE BORIVALI (W) MUMBAI 400092 VS. INCOME TAX OFFICER WARD 25(2)(1) MUMBAI PAN AMCPS3162M APPLICANT RESPONDENT APPLICANT BY: SHRI NIRAV VORA RESPONDENT BY: SHRI V. JANARDHANA DATE OF HEARING: 09.03.2018 DATE OF PRONOUNCEMENT: 15.03.2018 O R D E R PER SHAMIM YAHYA, AM BY WAY OF THIS MISCELLANEOUS THE ASSESSEE SEEKS TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 1527/MUM/2017 FOR A.Y. 2010 -11 DATED 05.06. 2017. 2. IN THIS CASE IT IS THE PLEA OF THE ASSESSEE THAT TH E LEARNED CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSEC UTION. WHILE HEARING THE CASE THE BENCH HAS OBSERVED THAT THE LEARNED CI T(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION BY THE ASSES SEE. THEREFORE, THE ISSUE WAS TO BE REMITTED TO THE FILE OF THE LEARNED CIT(A) TO DECIDE UPON THE MERITS OF THE CASE. THE ASSESSEES COUNSEL WAS ALSO DIRECTED TO APPEAR BEFORE THE LEARNED CIT(A). HOWEVER, IN THE ORDER, W HICH WAS PASSED, THE ASSESSEES APPEAL WAS DISMISSED AND THE ADDITION ON MERIT WAS CONFIRMED. SINCE THERE WAS A DIVERGENCE BETWEEN THE ORDER INDI CTED DURING THE COURSE OF HEARING AND THE FINAL ORDER WHICH WAS PRONOUNCED IT IS THE PLEAS OF THE ASSESSEE THAT THE MATER MAY BE RECALLED AND BE HEAR D AFRESH. MA NO. 373/MUM/2017 SHRI HITESH R. SHAH 2 3. AFTER HEARING THE RIVAL PARTIES AND PERUSING THE R ELEVANT RECORD I FUND THAT THE ASSESSEE IS CORRECT AND HENCE IN THE INTEREST OF JUSTICE I RECALL THIS ORDER. REGISTRY IS DIRECTED TO FIX THE CASE FO R HEARING IN THE NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2018. SD/ (SHAMIM YAHYA) ACCOUNTANT MEMBER MUMBAI, DATED: 15 TH MARCH, 2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -44, MUMBAI 4. THE CIT - XXXII, MUMBAI 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.