ITO WD 16(3)(4), V. GURVINDER SING KOCHER,

MA 637/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3623 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 11-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B K SINGH
• Assessee Lawyers: DINESH JOOTHAWAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI D.K.AGARWAL, JM M.A.NO.637/MUM/2009 (ARISING OUT OF ITA NO.5602/MUM/2005 : ASST.YEAR 20 01-2002) THE INCOME TAX OFFICER WARD 16(3)(4) MUMBAI. VS. SHRI GURVINDER SINGH KOCHER 355, VITHALBHAI PATEL ROAD MUMBAI 400 004. PA NO.AAHPK1643C. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI B.K.SINGH RESPONDENT BY : SHRI DINESH JOOTHAWAT O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE REVENUE PRAYING FOR THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 24 TH APRIL, 2009 IN ITA NO.5602/MUM/2005 FOR ASSESSMENT YEAR 2001-2002. THE LEARNED DEPARTMENTAL REPRESENTATIVE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE REVENUE IN LIMINE FOR WANT OF PROSECUTION. HE, THEREFORE, PRAYED THAT THE ORDER OF THE TRIBUNAL DA TED 24 TH APRIL, 2009 BE RECALLED. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT CROSS APPEALS WERE FILED BY THE ASS ESSEE AS WELL AS THE REVENUE, WHICH CAME UP FOR HEARING BEFORE THE TRIBUNAL. IN T HE ABSENCE OF ANY APPEARANCE EITHER FROM THE SIDE OF THE ASSESSEE OR THE REVENUE , BOTH THE APPEALS WERE DISMISSED IN LIMINE. THEREAFTER THE ASSESSEE MOVED MISCELLANEOUS APPLICATION AND HIS APPEAL IN ITA NO.6335/MUM/2005 WAS RECALLED. 3. NOW THE REVENUE HAS MOVED APPLICATION FO R THE RECALLING OF ITS APPEAL. FOLLOWING THE VIEW TAKEN IN THE CROSS APPEAL FILED BY THE ASSESSEE, WE, RECALL THE IMPUGNED ORDER TO THE EXTENT OF APPEAL FILED BY THE REVENUE AS WELL IN ITA MA NO.637/MUM/2009 SHRI GURVINDER SINGH KOCHER. 2 NO.5602/MUM/2002 AND DIRECT THE REGISTRY TO FIX THI S CASE FOR HEARING ON 15.6.2010. NO SEPARATE NOTICE NEED BE SENT TO THE P ARTIES AS THE PRONOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND BOTH THE PARTIES HAVE WAIVED THEIR RIGHT TO SEPARATE NOTICE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 7 TH DAY OF MAY, 2010. SD/- SD/- ( D.K.AGARWAL ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 7 TH MAY, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XVI, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI. MA NO.637/MUM/2009 SHRI GURVINDER SINGH KOCHER. 3 DATE INITIAL 1. DRAFT DICTATED ON 07.05.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 07.05.2010 SR.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 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER. *