MARKET PLACE, V. ITO 19(3)4,

MA 67/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0665 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 13-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR C
• Assessee Lawyers: PRADEEP KEDIA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, M UMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND SANJAY ARORA (AM ) . . , , /M.A.NO.67/M/2013 (ARISING OUT OF ./I.T.A. NO.580/M/2012) ( / ASSESSMENT YEAR:2000-01) MARKET PLACE, C/O. M/S. CHHAJED KEDIA & ASSOCIATES, 206, BLU MOON CHAMBERS, NAGINDAS MASTER ROAD, NEAR WELCOME RESTAURANT, FORT, MUMBAI / VS. ITO 19(3)(4), 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI ./ ./PAN/GIR NO. :AAAAM 1652 R ( = / APPELLANT) .. ( > = / RESPONDENT) = / APPELLANT BY : SHRI PRADEEP KEDIA > = @ /RESPONDENT BY : SHRI MANOJ KUMAR @ C / DATE OF HEARING : 7.6.2013 @ C /DATE OF PRONOUNCEMENT : 12.6.2013 / O R D E R PER B.R.MITTAL, JM: BY THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF T HE ACT, THE ASESSEE HAS PRAYED TO RECALL ORDER PASSED BY THE TRIBUNAL DATED 8.2.20 13 PASSED IN I.T.A. NO.580/M/2012 FOR ASSESSMENT YEAR 2000-01 TO DECIDE GROUND NO.1.5 OF APPEAL TAKEN BY THE ASSESSEE. 2. WE HAVE HEARD LD REPRESENTATIVES OF PARTIES. ON CONSIDERATION OF THE ORDER OF THE TRIBUNAL AND THE ISSUE RAISED BY THE ASSESSEE I N THE IMPUGNED APPLICATION, WE ARE OF THE VIEW THAT THERE IS A PRIMA FACIE MISTAKE IN THE ORDER OF THE TRIBUNAL. IT IS OBSE RVED M.A.NO.67//M/2013 (ARISING OUT OF I.T.A. NO.580/M/2012) ASSESSMENT YEAR:2000-01) 2 THAT WHILE DECIDING THE APPEAL OF THE ASSESSEE, INA DVERTENTLY, THE TRIBUNAL HAS NOT ADJUDICATED GROUND NO.1.5 OF APPEAL TAKEN BEFORE TH E TRIBUNAL. IN VIEW OF THIS, BY VIRTUE OF OUR POWERS UNDER RULE 24 OF THE ITAT RULE S, WE SET ASIDE THE ORDER PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL TO ITS FILE FO R BEING HEARD AFRESH ONLY IN RESPECT OF GROUND NO.1.5. THE REGISTRY IS DIRECTED TO FIX T HE APPEAL OF THE ASSESSEE IN DUE COURSE AFTER GIVING DUE NOTICES TO BOTH PARTIES. 3. IN THE RESULT, M.A. FILED BY ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 12TH JUNE, 2013 @ F G 12TH, JUNE, 2013 @ SD/- SD/- ( ,/SANJAY ARORA ) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; G DATED 12/ 06/2013 . . ./ PARIDA , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. = / THE APPELLANT 2. > = / THE RESPONDENT. 3. K ( ) / THE CIT(A)- 4. K / CIT 5. >M , C M , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, # //TRUE COPY// (ASSTT. REGISTRAR) C M , /ITAT, MUMBAI