AMARDEEP SINGH ARORA, MUMBAI V. ASST CIT 20(1), MUMBAI

MA 676/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3649 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK A PERAMPURNA
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Period of limitation; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, A M AND SHRI RAM LAL NEGI, JM M .A. NO. 676/MUM/2018 (ARISING OUT OF ITA NO. 1339/MUM/2012 ) ( ASSESSMENT YEAR: 2007 - 08 ) AMANDEEP SINGH ARORA C/O. V. VAIDYANATHAN & CO., F - 36 , SITARAM BUILDING, MUMBAI - 400 001 VS. ASST. CIT - 20(1), PRIAMAL CHAMBERS, MUMBAI PAN/GIR NO. ADLPA 1611 P ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI M. SUBRAMANIAN RESPONDENT BY : SHRI VIVEK A. PERAMPURNA DATE OF HEARING : 15.02.2019 DATE OF PRONOUNCEMENT : 20.02 .2019 O RDER PER SHAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECALL OF THE EX PART E ORDER OF THIS TRIBUNAL IN ITA NO. 1339/MUM/2012 VIDE ORDER DATED 02.03.2016 FOR ASSESSMENT YEAR 20 0 7 - 08. 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. UPON CAREFUL CONSIDERATION AND CONSIDERING THE REASONABLE CAUSE ATTRIBUTED FOR NON - APPEARANCE OF THE LD. COUNSEL OF THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THAT THE ABOVE EX PARTE ORD ER OF THIS TRIBUNAL DESERVES TO BE RECALLED. WE ALSO NOTE THAT THE ITATS ORDER IS PRIOR TO THE DATE OF AMEND MENT IN SECTION 254(2), RESTRICTING THE PERIOD OF LIMITATION. THE HONBLE M ADHYA PRADESH HIGH COURT IN THE CASE OF DISTRICT CENTRAL CO - OPERATIVE BANK LTD. VS. UNION OF INDIA [201 7 ] 86 TAXMANN.COM 176 (MP) HAS HELD THE AMENDMENT NOT TO OPERATE RETROSPECTIVELY . 2 M.A. NO. 676/MUM/2018 ACCORDINGLY, THE ABOVE SAID ORDER OF THE TRIBUNAL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO F IX THE APPEAL FOR HEARING IN THE NORMAL COURSE. 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.02.2019 SD/ - SD/ - ( RAM LAL NEGI ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : 20.02.2019 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F I LE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI