M/s Sunil Exports, Bangalore V. DCIT, Bangalore

MA 72/BANG/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4687 (ITAT-BANGALORE)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREETI GARG
• Assessee Lawyers: K Y NINGOJI RAO
• Keywords: Opportunity of being heard; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.72(BNG)/10 (IN IT(SS)A NO.40(BNG)/09 ) (BLOCK ASSESSMENT PERIOD 1.4.1986 TO 31.3.1996 AND BLOCK PERIOD UPTO 19.6.1996) M/S. SUNIL EXPORTS, FORMER PARTNER MR. B.N. AGARWAL, RICHMOND ROAD, BANGALORE. VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BANGALORE. PETITIONER RESPONDENT. PETITIONER BY : SHRI K.Y. NINGOJI RAO, CA RESPONDENT BY : SMT. PREETI GARG, CIT. O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THIS MISC. PETITION IS FILED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 FOR RECALL OF THE TRIBUNAL ORDER DT.2 1.5.2010 DISMISSING THE ASSESSEES APPEAL ON THE GROUND THAT THE ASSESSEES APPLICATIO N UNDER SECTION 154(2)(B) OF THE INCOME TAX ACT, 1961 IS PENDING BEFORE THE ASSESSIN G OFFICER AND THEREFORE THE DECISION OF THE ASSESSING OFFICER MUST BE AWAITED. IT IS SUBMITTED BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE ASSESSING OFFICER HAD DISPOSED OFF THE APPLICATION UNDER SECTION 154(2)(B) VIDE ORDER DT.23.4.2010 BUT THE SAME WAS NOT BROUGHT TO THE KNOWLEDGE OF THE TRIBUNAL ON THE DATE OF HEARING AS THE ASSESSEE WAS NOT AWARE OF THE SAID ORDER OF THE ASSESSING OFFICER. IT WAS THUS P RAYED THAT THE DISMISSAL OF THE APPEAL ON THIS GROUND IS A MISTAKE APPARENT FROM RE CORD AND THE ASSESSEE SHOULD BE GIVEN A REASONABLE OPPORTUNITY OF BEING HEARD IN TH E MATTER. 2.. HAVING HEARD BOTH THE PARTIES, WE FIND THAT THE ASSESSEES APPEAL WAS DISMISSED ONLY ON THE GROUND THAT THE RECTIFICATION APPLICATION UNDER SECTION 154(2)(B) M.P. NO.72(BNG)/10 - 2 - IS PENDING BEFORE THE ASSESSING OFFICER AND THE DE CISION OF THE ASSESSING OFFICER MUST BE AWAITED BECAUSE THE ORDER PASSED BY THE ASS ESSING OFFICER AFTER CONSIDERING THE DOCUMENTS FILED BY THE ASSESSEE WOULD BE A COMP REHENSIVE ORDER WHICH CAN BE CHALLENGED BEFORE THE TRIBUNAL. HOWEVER, WE FIND T HAT THE SAID APPLICATION OF THE ASSESSEE WAS ALREADY DISMISSED BY THE ASSESSING OFF ICER AND THE TRIBUNAL HAS COMMITTED A MISTAKE IN DISMISSING THE ASSESSEES AP PEAL BY OBSERVING THAT THE DECISION OF THE ASSESSING OFFICER MUST BE AWAITED. THEREFOR E IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE T RIBUNAL DT.21.5.2010. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 9 TH SEPT., 2010. AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING, NO FRESH N OTICES NEED BE GIVEN. IN THE RESULT THE MISC. PETITION FILED BY THE ASSE SSEE IS ALLOWED. SD/- S D/- (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DT.16-07-2010. COPY TO : 1. THE ASSESSEE. 2. THE ASSESSING OFFICER. 3. CIT(APPEALS) 4. CIT 5. DEPARTMENTAL REPRESENTATIVE, ITAT, BANGALORE. 6. GUARD FILE, ITAT, BANGALORE. * GPR BY ORDER ASSISTANT R EGISTRAR