DDIT (E) 1(1), V. MAHARASHTRA HOUSING AND AREA DEVELOPMENT AUTHORITY,

MA 68/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1703 (ITAT-MUMBAI)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S D SRIVASTAVA
• Keywords: Principle of natural justice

Judgement Text

MA NO. 68/MUM/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI VIJAY PAL RAO, JUDICIALMEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER MA NO. 68/MUM/2014 ARISING OUT OF SA 293/MUM/2013 OF ITA 6678/MUM2013 ASSESSMENT YEAR:- 2010-11 THE DEPUTY DIRECTOR OF INCOME TAX, (EXEMPTION)- I(1), ROOM NO. 504, 5 TH FLOOR, PIRAMAL CHMBER, LOWER PAREL, MUMBAI 400 012. VS. MAHARASHTRA HOUSING & AREA DEVELOPMENT AUTHORITY, GRIHA NIRMAN BHAVAN, BANDRA (E), MUMBAI 400 051. PAN: - AAAJM0344H APPELLANT RESPONDENT REVENUE BY SHRI S.D. SRIVASTAVA ASSESSEE BY SHRI NISHANT THAKKAR ORDER PER VIJAY PAL RAO, JM THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E AGAINST THE ORDER DATED 25 TH NOVEMBER 2013 OF THIS TRIBUNAL WHEREBY THE STAY A PPLICATION NO. 293/MUM/2012 OF THE ASSESSEE WAS DISPOSED OFF WITH THE DIRECTION TO THE DEPARTMENT TO REFUND THE ENTIRE AMOUNT OF RS. 159,8 4,03,717/- TO THE ASSESSEE WHICH FOUND TO BE RECOVERED BY THE AO BY MISUSING H IS POWERS AND IN GROSS VIOLATION OF RULE OF LAW AND NATURAL JUSTICE. THE R EVENUE CHALLENGED THE SAID DATE OF HEARING 07.03.2014 DATE OF PRONOUNCEMENT 07.03.2014 MA NO. 68/MUM/2014 2 ORDER OF THE TRIBUNAL BEFORE THE HONBLE HIGH COURT BUT COULD NOT SUCCEED AS THE WRIT PETITION NO. 3174 OF 2013 FILED BY THE REVENU E HAS BEEN DISMISSED BY THE HONBLE HIGH COURT VIDE DECISIONS DATED 04.02.2013. NOW THE REVENE BY WAY OF THIS MISCELLANEOUS APPLICATION SEEKS THE ABEYANCE C OMPLIANCE OF THE ORDER OF REFUND AS DIRECTED BY THE TRIBUNAL AND TO ADJUST TH E SAME AGAINST THE DEMAND FOR THE A.Y. 2009-10 2. WE HAVE HEARD LD. DR AS WELL AS LD. AR AND PERUS ED THE RELEVANT MATERIAL ON RECORD. AT THE TIME OF HEARING BOTH THE PARTIES HAVE POINTED OUT THAT THE DEPARTMENT HAS ALREADY ISSUED THE REFUND AND, THERE FORE, THIS MISCELLANEOUS APPLICATION HAS BECOME INFRUCTUOUS. 3. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, WE DIMISS THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE AS I T HAS BECOME INFUCTUOUS. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT TODAY I.E 7-03-2 014 SD/- SD/- ( N.K. BILLAIYA ) ( VIJAY PAL RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 7-03-2014 SKS SR. P.S, MA NO. 68/MUM/2014 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI