ACIT-24(3), Mumbai V. MOHD, NISAR YUNUS SHEIKH, Mumbai

MA 68/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2003 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMAPANI BORA
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH , JM & SHRI M.BALAGANESH, AM MA NO.68/MUM/2019 (ARISING OUT OF ITA NO. 4125 /MUM/201 8 ( ASSESSMENT YEAR : 2007 - 08 ) ASST. COMMISSIONER OF INCOME TAX 24(3) ROOM NO.413 , PIRAMAL CHAMBER, MAHARASHTRA 400 012 VS. MOHD.NISAR YUNUS SHEIKH B - 301, BABA SADAN, RATAN NAGAR, FOUR BUNGLOWS ANDHERI (W) MUMBAI 400 053 PAN/GIR NO. AAOPS7537G (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI KUMAR PADMAPANI BORA ASSESSEE BY NONE DATE OF HEARING 29 / 11 /2019 DATE OF PRONOUNCEMENT 29 / 11 /2019 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE REVENUE SEEKS TO RECALL THE ORDER PASSED BY THIS TRIBUNAL ON 10/08/2018 ON THE GROUND THAT THE APPEAL WOULD NOT BE MAINTAINABLE DUE TO LOW TAX EFFECT IN ACCORDANCE WITH CIRCULAR ISSUED BY THE CBDT DATED 11/07/2018. BUT WE FIND THAT THE SAID CASE FALLS WITHIN THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR AS THERE WAS AN AUDIT OBJECTION IN TH E INSTANT CASE, BASED ON WHICH THE ASSESSMENT WAS SOUGHT TO BE REOPENED. MA NO.68/MUM/2019 MOHD. NISAR YUNUS SHEIKH 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE GIVING SEVERAL OPPORTUNITIES AND D E SPITE SERVICE OF NOTICES TO THE ASSESSEE. THE LD. DR HAD PLACED THE REL EVANT AUDIT OBJECTION ON RECORD . H ENCE WE DEEM IT FIT TO RECALL THE ORDER PASSED BY THIS TRIBUNAL ON 10/08/2018 WITH REGARD TO THIS ASSESSEE. THE HEARING OF THE MAIN APPEAL IS FIXED ON 06/01/2020 AND REGISTRY IS DIRECTED TO SEND NOTICE OF HEARING TO THE ASSESSEE. 3. IN THE RESULT , MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 / 11 /201 9 ( MAHAVIR SINGH ) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 29 / 11 / 2019 KARUNA , SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//