HARISH KESHAVLAL KESHARIA, V. DCIT CIR I,

MA 76/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1896 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Assessee
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 14-02-2014
• Court: TRIBUNAL
• Department Lawyers: SANJIV JAIN
• Assessee Lawyers: B N RAO
• Keywords: Non compliance; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'H`' BENCH, MUMBAI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER MA NO. 75/MUM/2014 ARISING OUT OF ITA NO.3059/M/2009 (ASSESSMENT YEAR: 2000-01) MA NO.76/MUM/2014 ARISING OUT OF IT(SS)A NO.55/MUM/2009 (ASSESSMENT BLOCK PERIOD-1987-88 TO 1996-97) SHRI HARISH KESHAVLAL KESHARIA 505-506, YOGESHWAR BHAVAN 135-137, KAZI SAYED STREET MASJID MUMBAI-400 003. VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I AAYAKAR BHAVAN 101-M.K. ROAD MUMBAI-20. (APP LIC ANT) (RESPONDENT) PERMANENT ACCOUNT NO. : ABVPK 2104 R A PPLICANT BY : SHRI B.N. RAO REVENUE BY : SHRI SANJIV JAIN DATE OF HEARING : 11 /04/2014 DATE OF PRONOUNCEMENT : 11 /04/2014 O R D E R PER VIJAY PAL RAO, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATIONS FILED AS ABOVE THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 25.03.2011 P ASSED IN ITA NO.3059/MUM/2009 AND IT(SS)A NO.55/MUM/2009 FOR ASS ESSMENT YEAR 2000-01 AND FOR BLOCK ASSESSMENT PERIOD 1987-88 TO 1996-97 RESPECTIVELY. 2. WE HAVE HEARD THE LD. AUTHORIZED REPRESENTATIVE AND THE LD. DR AND CAREFULLY PERUSED THE RELEVANT RECORD. THE APPE ALS OF THE ASSESSEE HAVE BEEN DISMISSED BY THE TRIBUNAL IN LIMINE WITHO UT GIVING THE FINDINGS MA NOS.75 & 76//M/14 AY:00-01 2 ON MERITS. IN VIEW OF THE DECISION OF THE HON'BLE J URISDICTIONAL HIGH COURT IN THE CASE OF BHARAT PETROLEUM CORPORATION LTD. VS. ITAT (359 ITR 371) EVEN IN THE CASE OF EXPARTE HEARING AND DI SPOSING OF THE APPEAL THE FINDING SHOULD BE GIVEN BY THE TRIBUNAL ON MERI TS. ACCORDINGLY BY FOLLOWING THE DECISION OF HON'BLE JURISDICTIONAL HI GH COURT IN THE CASE OF BHARAT PETROLEUM CORPORATION LTD. VS. ITAT (SUPRA), WE RECALL THE IMPUGNED ORDER DATED 25.3.2011 OF THE TRIBUNAL AND RESTORE THE APPEALS OF THE ASSESSEE FOR HEARING ON MERITS. THE REGISTRY IS DIRECTED TO FIX THE APPEALS OF THE ASSESSEE FOR FINAL HEARING ON 16.6.2 014. NO ADJOURNMENT SHALL BE GRANTED TO THE PARTIES WITHOUT ANY REASONA BLE CAUSE AND IN CASE OF NON COMPLIANCE OF EITHER OF THE PARTY THE APPEAL S OF THE ASSESSEE SHALL BE HEARD AND DISPOSED OF EXPARTE ON MERITS. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH APRIL, 2014. SD/- SD/- (RAJENDRA) ACCOUNTANT MEMBER (VIJAY PAL RAO ) JUDICIAL MEMBER MUMBAI, DATED: 11/04/2014 JV. MA NOS.75 & 76//M/14 AY:00-01 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.