KUMARPAL MOHANLAL JAIN, V. ITO WD 18(1)(3),

MA 429/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1910 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 28-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUM BAI . . , , BEFORE SHRI I. P. BANSAL, JM AND SHRI SANJAY ARORA , AM ./MA NO. 429/MUM/2013 (ARISING OUT OF ITA NO. 7231/MUM/2010) ( / ASSESSMENT YEAR: 2006-07) KUMARPAL MOHANLAL JAIN 2, OMKAR APTS., OPP. IBP RESID. COMPLEX, GANGAPUR ROAD, NASHI - 422 013 / VS. INCOME TAX OFFICER WARD 18(1)(3), MUMBAI ./ ./PAN/GIR NO. AABPJ 9082 C APPLICANT : RESPONDENT APPLICANT BY : SHRI MANDAR VAIDYA RESPONDENT BY : SHRI M. L. PERUMAL ! ' # $ / DATE OF HEARING : 04.04.2014 %&' ' # $ / DATE OF PRONOUNCEMENT : 04.04.2014 ( / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS PETITION BY THE ASSESSEE IN RESPECT OF THE DISPOSAL BY THE TRIBUNAL OF ITS CAPTIONED APPEAL FOR THE ASSESSMENT YEAR (A.Y.) 2006-07 VIDE ORDER U/S. 254(1) OF THE INCOME TAX ACT, 1961 (THE ACT HEREI NAFTER) DATED 23.10.2013. 2. THE ASSESSEES GRIEVANCE PER ITS INSTANT APPLICA TION IS THAT THE APPEAL RAISED TWO GROUNDS, I.E., GROUND NOS. 1 & 2. HOWEVER, WHILE GR OUND NO. 2 STANDS DISPOSED OF BY THE TRIBUNAL, GROUND NO. 1 HAS INADVERTENTLY REMAINED T O BE ADJUDICATED BY IT WHILE DISPOSING THE ASSESSEES APPEAL. THE SAME, IT WAS CLARIFIED U PON INQUIRY, WAS DULY PRESSED AT THE TIME OF THE HEARING. 2 MA NO. 429/MUM/2013 (A.Y. 2006-07) KUMARPAL MOHANLAL JAIN VS. ITO 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL ON RECORD. THE LOG BOOKS AS MAINTAINED BY BOTH THE MEMBERS, WHO ARE THE SAME AS CONSTITUTING THE BENCH WHICH HEARD THE APPEAL, WAS, UPON THIS, CALLED FOR IN THE COURT ROOM AND CONSULTED QUA THE HEARING OF THE APPEAL ON 26.08.2013. THE SAME REVEA LED THAT THE SAID GROUND NO. 1, CONCERNING INVOCATION AND APPLICATION OF SECTION 50 C, WAS PRESSED BY THE LD. AR DURING HEARING, RAISING ARGUMENTS IN ITS RESPECT. THERE HA S THUS INDEED OCCURRED A MISTAKE BY THE TRIBUNAL IN NOT ADJUDICATING THE ASSESSEES GROUND # 1. WE, ACCORDINGLY, HAVE NO HESITATION IN, ACCEDING TO THE ASSESSEES PRAYER, R ECALLING THE ASSESSEES APPEAL, SINCE DISPOSED OF PER THE IMPUGNED ORDER, FOR BEING HEARD AFRESH AND DECIDED IN RESPECT OF THE ASSESSEES GROUND NO. 1, WHICH RAISES AN ISSUE SEPA RATE AND DISTINCT FROM GROUND # 2 ADJUDICATED BY THE TRIBUNAL. THE DATE OF THE SAID H EARING BY THE TRIBUNAL WAS, IN CONSULTATION WITH THE PARTIES, FIXED FOR 17.06.2014 , ALSO DISPENSING WITH THE NEED FOR A SEPARATE COMMUNICATION OR NOTICE OF HEARING IN ITS RESPECT, AS ALSO CLARIFIED DURING HEARING. NO OTHER ISSUE OR CONTENTION WAS RAISED BE FORE US BY THE LD. AR QUA THE IMPUGNED ORDER. WE DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPL ICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 04, 201 4 SD/- SD/- (I. P. BANSAL) (SANJAY ARORA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER ! MUMBAI; * DATED : 04.04.2014 . . ./ROSHANI , SR. PS 3 MA NO. 429/MUM/2013 (A.Y. 2006-07) KUMARPAL MOHANLAL JAIN VS. ITO !'#$ %$' / COPY OF THE ORDER FORWARDED TO : 1. + / THE APPLICANT 2. ,-+ / THE RESPONDENT 3. .# ( ) / THE CIT(A) 4. .# / CIT CONCERNED 5. / 0 , # 1 , $ 1 ' , ! / DR, ITAT, MUMBAI 6. 0 23 4 ! / GUARD FILE & / BY ORDER, ' / &( ) (DY./ASSTT. REGISTRAR) , ! / ITAT, MUMBAI