HARSH UNIQUE CONSTRUCTION, v. ITO 25(2)(1),

MA 104/MUM/2013 | 2005-2006
Pronouncement Date: 18-10-2013 | Result: Allowed

Appeal Details

RSA Number 10419924 RSA 2013
Bench Mumbai
Appeal Number MA 104/MUM/2013
Duration Of Justice 7 month(s) 5 day(s)
Appellant HARSH UNIQUE CONSTRUCTION,
Respondent ITO 25(2)(1),
Appeal Type Miscellaneous Application
Pronouncement Date 18-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 18-10-2013
Assessment Year 2005-2006
Appeal Filed On 13-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH MUMBAI BEFORE S/SHRI B.R.MITTAL (JM) AND RAJENDRA (AM) . . M.A NO.104/MUM/2013 (ARISING OUT OF ITA NO.4487/MUM/2009) ASSESSMENT YEAR: 2006-07 M/S HARSH UNIQUE CONSTRUCTION 103/104 ANURADHA PLOT NO.183 TPS ROAD BORIVALI (W) MUMBAI-400092. / VS. INCOME TAX OFFICER WARD 25(2)(1) C-11 BUILDING ROOM NO.106 P.K.BHAVAN BKC BANDRA (E) MUMBAI ./ ./PAN/GIR NO. : AADFHI865P ( # / APPLICANT ) .. ( $# / RESPONDENT) # / APPLICANT BY : SHRI SHASHI TULSIYAN $# & /RESPONDENT BY : SHRI PITAMBAR DAS & * / DATE OF HEARING : 18.10.2013 & * /DATE OF PRONOUNCEMENT : 18.10.2013 / O R D E R PER B.R.MITTAL JM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE HA S STATED THAT THE TRIBUNAL HAS PASSED COMBINED ORDER FOR ASSESSMENT YEARS 2005 -06 AND 2006-07 DATED 8.8.2012 IN THE APPEALS FILED BY ASSESSEE BEING ITA NO.336 5/MUM/2007 AND 4487/MUM/2009 RESPECTIVELY ALONG WITH THE APPEAL OF THE DEPARTME NT FOR ASSESSMENT YEAR 2005-06 BEING ITA NO.4465/MUM/2007. THE ASSESSEE HAS STA TED THAT THE TRIBUNAL HAS NOT DECIDED THE GROUND OF APPEAL TAKEN BY ASSESSEE FOR ASSESSMENT YEAR 2006-07 ALTHOUGH THE TRIBUNAL IN PARA 5 OF THE IMPUGNED ORDER HAS S TATED THAT THERE ARE COMMON GROUNDS TAKEN BY ASSESSEE FOR BOTH THE ASSESSMENT Y EARS I.E ASSESSMENT YEARS 2006-07 AND 2005-06. 2. AT THE TIME OF HEARING LD. AR REITERATED THE AB OVE FACTS AND SUBMITTED THE ORDER PASSED BY THE TRIBUNAL RELATING TO ASSESSMENT YEAR 2006-07 PARA 15 BE RECALLED AND GROUND OF APPEAL TAKEN BY ASSESSEE FOR ASSESSMENT Y EAR 2006-07 MAY BE DECIDED ON MERITS. LD. DR SUBMITTED THAT HE HAS NO OBJECTION TO THE ABOVE SUBMISSIONS OF LD. AR. M.A NO.104/MUM/2013 2 3. WE HAVE CONSIDERED THE ORDER OF THE TRIBUNAL DAT ED 8.8.2012 AND THE SUBMISSIONS OF LD. REPRESENTATIVES OF THE PARTIES. CONSIDERING THE GROUND OF APPEAL FOR ASSESSMENT YEAR 2006-07 AND THE CONTENTS OF PARA 5 OF THE IMPUGNED ORDER WE AGREE THAT THERE IS AN APPARENT MISTAKE IN THE ORDER OF TRIBUNAL. THEREFORE WE RECALL THE ORDER OF TRIBUNAL RELATING TO ASSESSMENT YEAR 2006 -07 I.E. PARA 15 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF ASSESSEE FOR ASSESSME NT YEAR 2006-07 FOR HEARING BEFORE THE REGULAR BENCH I.E H BENCH ON 11.11.2010. S INCE THE ABOVE DATE WAS INDICATED IN THE PRESENCE OF LD. REPRESENTATIVES OF THE PARTIES IT WAS MADE CLEAR THAT NO NOTICE FOR HEARING WOULD BE SENT TO THE PARTIES FOR THE ABOVE DATE. 4. IN THE RESULT MISCELLANEOUS APPLICATION IS AL LOWED AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YE AR 2006-07 BEFORE H BENCH ON 11.11.2013. 5. THE ABOVE ORDER WAS PRONOUNCED AFTER CONCLUSION OF HEARING IN THE PRESENCE OF LD. REPRESENTATIVES OF BOTH THE PARTIES ON 18TH OCTOBER 2013 & 0 1 18TH OCTOBER 2013 & SD SD ( / RAJENDRA) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: . . ./ SRL SR. PS ! / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPELLANT 2. $# / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 7 $9 * 9 / DR ITAT MUMBAI 6. / GUARD FILE. / BY ORDER TRUE COPY (ASSTT. REGISTRAR) * 9 /ITAT MUMBAI