HENRIETTA PERIRA, V. ASST CIT (OSD) 26(1),

MA 78/MUM/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3266 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: H
• Assessment Year: 2002-2003
• Appeal Filed On: 16-03-2015
• Court: TRIBUNAL
• Department Lawyers: AKHILENDRA YADAV

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL H , BENCH MUMBAI . . , . . , BEFORE SHRI A. D. JAIN, JM & SHRI R.C.SHARMA , A M MISCELLANEOUS APPLICATION NO. 78 / MUM/20 1 5 (ARISING OUT OF ITA NO . 5633 /MUM/201 1 ) ( / ASSESSMENT YEAR : 200 2 - 20 03 ) SMT. HENRIETTA PEREIRA, B - 602, VINTAGE CO - OP, SOC., I.C.COLONY, BORIVALI (WEST), MUMBAI - 400013 VS. ACIT (OSD) - 26(1), MUMBAI ./ ./ PAN/GIR NO. : A KUPP 5344 E ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI K.GOPAL & MISS NEHA PARANJPE /REVENUE BY : SHRI AKHILENDRA YADAV / DATE OF HE ARING : 10 TH JULY, 2015 / DATE OF PRONOUNCEMENT : 10 TH JULY, 2015 / O R D E R PER R.C.SHARMA ( A .M.) : TH IS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE ARISING OUT OF ORDER DATED 13 - 2 - 2015, PASSED BY THE TRIBU NAL IN ITA NO.5633/MUM/2011. 2 . THROUGH THIS APPLICATION IT WAS CONTENDED BY THE LD. AR THAT THE ISSUE OF REOPENING IS SQUARELY COVERED BY THE DECISION OF HON BLE BOMBAY HIGH COURT IN THE CASE OF JET AIRWAYS (I) LTD., 331 ITR 336. IT WAS FURTHER SUBMITTED THAT WHILE PASSING THE ORDER DATED 13 - 2 - 2015, THE TRIBUNAL HAS TAKEN INTO ACCOUNT THE DECISION OF JURISDICTIONAL HIGH COURT AND THE MATTER WAS SET ASIDE TO THE FILE OF CIT(A) TO PASS A FRESH ORDER ON MERITS AS WELL AS LEGALITY OF REOPENING U/S.148 OF THE ACT. M A NO. 78 /20 1 5 2 3. WE HAVE GONE THROUGH THE MISCELLANEOUS APPLICATION, CONSIDERED RIVAL CONTENTION S AND FOUND THAT THE ASSESSEE HAS CHALLENGED THE ORDER OF CIT(A) BOTH ON THE GROUND OF REOPENING AS WELL AS ON MERITS OF THE ADDITION SO MADE AND ENHANCED BY THE CIT(A). THE TRIBUNAL FOUND THAT THE CIT(A) HAS NOT ADJUDICATED THE MERITS WHICH WAS PART AND PARCEL OF THE REOPENING. ACCORDINGLY, THE MATTER WAS RESTORED TO THE CIT(A) FOR FRESH ADJUDICATION. TO BRING MORE CLARITY , WE MODIFY THE ORDER OF THE TRIBUNAL AND PRECIS ELY DIRECT THE CIT(A) TO CONSIDER THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF JET AIRWAYS (I) LTD (SUPRA) , WHILE DECIDING THE LEGALITY OF REOPENING. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED IN PART. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH JULY, 2015 10 /07/2015 SD/ - SD/ - ( . . ) ( A.D.JAIN ) ( . . ) ( R.C.SHARMA ) JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 10 /07/2015 . . /PKM , . / 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//