Smt. Uma Shanbhoj, Bangalore V. ITO, Bangalore

MA 71/BANG/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5145 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-10-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 12-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G V GANESH RAO SMT JACIN

Judgement Text

MP.71 & 78/BANG/2010 PAG E - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B', BANGALORE BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER MISC.PETITION NO.71/BANG/2010 (IN I.T.A NOS.689 & CO NO.48/BANG/2009) (ASSESSMENT YEAR : 2006-07) SMT. UMA SHAMBOJ, NO.439, 19TH 'G' MAIN, 1ST N BLOCK, RAJAJINAGAR, BANGALORE .. APPLICAN T V. INCOME-TAX OFFICER, WARD -9(2), BANGALORE .. RESPONDENT MISC.PETITION NO.78/BANG/2010 (IN I.T.A NOS.689 & CO NO.48/BANG/2009) (ASSESSMENT YEAR : 2006-07) (BY THE REVENUE) ASSESSEE BY : SHRI. G. V. GANESH RAO, ADVOCATE REVENUE BY : SMT. JACINTA ZIMIK VASHAI, ADDL.CIT O R D E R PER DR. O. K. NARAYANAN, VICE PRESIDENT : THESE ARE TWO MISCELLANEOUS PETITIONS; ONE FILED B Y THE ASSESSEE AND THE OTHER ONE BY THE REVENUE. THESE MISCELLANE OUS PETITIONS ARE FILED BY THE ASSESSEE AS WELL AS THE REVENUE IN THE CONTEXT OF THE ORDER OF THE TRIBUNAL DATED.01.03.2010 PASSED IN ITA 689/ BANG/2009 AND CO.48/BANG/2009. THE APPEAL WAS FILED BY THE REVEN UE AND THE CROSS OBJECTION WAS FILED BY THE ASSESSEE. MP.71 & 78/BANG/2010 PAG E - 2 2. WHILE DISPOSING THE APPEAL, THE TRIBUNAL HAS MAD E AN OBSERVATION THAT ISSUE OF NOTICE U/S.148 WAS NECESS ARY AND THE SAME WAS NOT DONE BY THE ASSESSING AUTHORITY. THE REVEN UE AS WELL AS THE ASSESSEE BOTH ARE AGGRIEVED BY THE ABOVE OBSERVATIO N OF THE TRIBUNAL, AS ACCORDING TO THEM THE FACTS OF THE CASE DO NOT W ARRANT ISSUE OF ANY NOTICE U/S.148. 3. ON HEARING BOTH SIDES WE FIND THAT THERE IS A MI STAKE APPARENT ON THE FACE OF THE ORDER OF THE TRIBUNAL AND THEREF ORE THE APPEAL FILED BY THE REVENUE AS WELL AS CROSS OBJECTION FILED BY THE ASSESSEE HAVE TO BE REHEARD FOR LAWFUL DISPOSAL OF THE SAME. 4. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED.01. 03.2010 IN ITA.689 /BANG/2009 AND CO.48/BANG/2009 IS RECALLED. 5. THE APPEAL AS WELL AS THE CROSS OBJECTION ARE RE STORED ON THE ROLLS OF THE TRIBUNAL FOR FRESH HEARING AND DISPOSA L. THE APPEAL AND THE CROSS OBJECTION ARE POSTED FOR HEARING ON 19.01 .11. NOTICE WAIVED. 6. IN RESULT, THE MISCELLANEOUS PETITIONS ARE ALLOW ED. MP.71 & 78/BANG/2010 PAG E - 3 ORDER PRONOUNCED ON TUESDAY, THE 02ND DAY OF NOVEMB ER, 2010, AT BANGALORE. SD/- SD/- (SMT. P. MADHAVI DEVI) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDENT