DCIT CIR 3(1), V. AKAI IMPEX LTD ( NOW KNOWN AS M.S, AAFLOAT TEXTILES (I) LTD),

MA 458/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6448 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 19-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D SONGATE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH H, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) AND SHRI T.R.SO OD (A.M) M.A.NO.458/MUM/2010(ARISING OUT OF ITA NO.4321/M/20 10,A.Y.98-99) M.A NO.459/MUM/2010(ARISING OUT OF ITA NO.4322/M/0 5,A.Y.1999-2000) M.A. NO.460/MUM/2010(ARISING OUT OF ITA NO.4323/M/0 5, A.Y. 2000-01) THE DY.COMMISSIONER OF INCOME-TAX, CIR.3(1), ROOM NO.607, 6 TH FLOOR, AAYKAR BHAVAN, MUMBAI 20. (APPLICANT) VS. M/S. AKAI IMPEX LTD., (NOW KNOWN AS M/S. AAFLOAT TEXTILES (I) LTD.) 401/405, DALAMAL HOUSE, J. BAJAJ ROAD, NARIMAN POINT, MUMBAI 21. (RESPONDENT) APPLICANT BY : SHRI D.SONGATE RESPONDENT BY : NONE ORDER PER N.V.VASUDEVAN, J.M, THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE PRAYING THAT THE 5 TH GROUND OF APPEAL RAISED BY THE REVENUE IN ALL THE ABOVE THREE APPEALS WAS NOT ADJUDICATED BY THE TRIBUNAL AND THEREFORE T O THAT EXTENT THE ORDER OF THE TRIBUNAL SUFFERS FROM AN APPARENT MISTAKE AND S HOULD BE RECTIFIED BY RECALLING THE ORDER AND FIX THE APPEALS FOR FRESH H EARING TO THE LIMITED EXTENT OF RENDERING A DECISION ON 5 TH GROUND OF APPEAL IN ALL THE THREE APPEALS 2. THE NOTICE OF THIS MISCELLANEOUS APPLICATION WAS SERVED ON THE ASSESSEE THROUGH DEPARTMENTAL REPRESENTATIVE BUT NO NE APPEARED ON BEHALF OF THE ASSESSEE. 3. WE HAVE PERUSED THE GROUNDS OF APPEAL OF THE REV ENUE AND THE COMMON ORDER OF THE TRIBUNAL PASSED IN THE AFORESAI D APPEALS. WE FIND THAT THE TRIBUNAL HAS OMITTED TO ADJUDICATE GROUND NO.5 RAISED BY THE ASSESSEE M.A.NO.458 TO 460/MUM/2010 2 IN ALL THE THREE APPEALS. WE, THEREFORE, RECALL TH E ORDER OF THE TRIBUNAL AND DIRECT THE REGISTRY TO FIX THE APPEALS FOR HEARING IN DUE COURSE FOR THE LIMITED PURPOSE OF ADJUDICATING THE GROUND NO.5 RAISED BY T HE ASSESSEE IN ALL THE THREE APPEALS. THESE MISCELLANEOUS APPLICATIONS AR E ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 4 TH DAY OF MAY .2011 SD/- SD/- (T.R.SOOD) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 4 TH MAY .2011 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RE BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. M.A.NO.458 TO 460/MUM/2010 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 29/4/2011 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 02/05/2011 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER