ASST CIT 25(1), V. SHAIKH CONSTRUCITON,

MA 429/MUM/2011

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2376 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: misc
• Appeal Filed On: 16-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD RIZWAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUM BAI , , BEFORE SHRI SANJAY ARORA, AM AND SHRI AMIT SHUKLA, JM !' ./MA NO. 429/MUM/2011 (ARISING OUT OF MA NO. 158/MUM/2010) ( / ASSESSMENT YEARS: 1985-86 TO 1994-95) ASST. CIT-25(1), C-11, ROOM NO. 202, 2 ND FLOOR, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI-400 051 / VS. SHAIKH CONSTRUCTION C/O. SHRI K. N. SHAIKH H-205-206, OMMISQUITTA NAGAR CHS LTD., VIDYAMANDIR ROAD, DAHISAR (E), MUMBAI $ ./!&! ./PAN/GIR NO. AAQFS 0260 A ( ' $( /APPLICANT ) : ( )*$( / RESPONDENT ) ' $( + , / APPLICANT BY : SHRI MOHD. RIZWAN )*$( + , / RESPONDENT BY : NONE ' - + . / DATE OF HEARING : 22.08.2014 DATE OF ORDER : 25.08.2014 ! / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS PETITION BY THE REVENUE ARI SING OUT OF THE ORDER BY THE TRIBUNAL U/S. 254(2) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER) DATED 19.04.2010, DISPOSING THE ASSESSEES APPLICATION/S IN RESPECT OF THE TRIBUNALS ORDER U/S. 254(1) OF THE ACT DATED 03.08.2006, DISMISSING THE ASSESSEES APPEALS IN LIMINE FOR WANT OF PROSECUTION (IN ITA NOS. 446 TO 455/MUM/2005), S INCE RESTORED VIDE THE IMPUGNED ORDER. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE- RESPONDENT WHEN THE MATTER WAS CALLED OUT FOR HEARING, EVEN AS THE ASSESSEE HAD BE EN DULY REPRESENTED AND INFORMED OF THE 2 MA NO. 429/MUM/2011 (A.YS. 1985-86 TO 1994-95) ASST. CIT VS. SHAIKH CONSTRUCTION NEXT (INSTANT) DATE OF HEARING ON THE LAST DATE WHE N THE MATTER WAS POSTED FOR HEARING, I.E., 27.06.2014, AND NEITHER IS THERE ANY ADJOURNMENT AP PLICATION ON RECORD. THE MATTER WAS ACCORDINGLY PROCEEDED WITH; THE ASSESSEE HAVING BEE N PUT TO DUE NOTICE. 3. AT THE VERY OUTSET, THE LD. DEPARTMENTAL REPRESE NTATIVE (DR) SUBMITTED THAT THE REVENUE WISHES TO WITHDRAW ITS INSTANT APPLICATION, ADDUCING A COPY OF THE LETTER DATED 24.07.2014 BY THE OFFICE OF THE CONCERNED COMMISSIO NER OF INCOME-TAX (CIT-25, MUMBAI) ADDRESSED TO THE ASSESSING OFFICER, CONVEYI NG HIS APPROVAL FOR THE WITHDRAWAL OF THE INSTANT APPLICATION. 4. WE HAVE, UNDER THE CIRCUMSTANCES, NO HESITATION IN, ACCEDING TO THE REVENUES REQUEST, TREATING ITS INSTANT MISCELLANEOUS APPLIC ATION AS WITHDRAWN. 5. IN THE RESULT, THE REVENUES MISCELLANEOUS APPLI CATION IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 22, 20 14 AT THE CONCLUSION OF THE HEARING. SD/- SD/- (AMIT SHUKLA) (SANJAY ARORA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /- MUMBAI; 0' DATED : 25.08.2014 .'../ ROSHANI , SR. PS ! ' #$%& '&$ / COPY OF THE ORDER FORWARDED TO : 1. ' $( / THE APPLICANT 2. )*$( / THE RESPONDENT 3. ! ! ( ' ) / THE CIT(A) 4. ! ! / CIT CONCERNED 5. 3 4 )'5 , ! ' . 5 6 , /- / DR, ITAT, MUMBAI 6. 4 78 9 - / GUARD FILE ! ( / BY ORDER, )/(* + (DY./ASSTT. REGISTRAR) , /- / ITAT, MUMBAI