BHUPENDER DOGRA, v. ITO WD 24(1)(3),

MA 115/MUM/2013 | 2003-2004
Pronouncement Date: 11-10-2013 | Result: Allowed

Appeal Details

RSA Number 11519924 RSA 2013
Assessee PAN AFUPD9606G
Bench Mumbai
Appeal Number MA 115/MUM/2013
Duration Of Justice 6 month(s) 22 day(s)
Appellant BHUPENDER DOGRA,
Respondent ITO WD 24(1)(3),
Appeal Type Miscellaneous Application
Pronouncement Date 11-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 11-10-2013
Assessment Year 2003-2004
Appeal Filed On 20-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH MUMBAI BENCHES MUMBAI BEFORE SHRI P. M. JAGTAP AM & SHRI VIJAY PAL RAO JM MISCELLANEOUS APPLICATION NO. 115/MUM/2013 ( ARISING FROM ITA NO. 6170/MUM/2007 A. Y - 2003-04 ) BHUPINDERSINGH DOGRA 101 ABHIJAT CHS LTD. MHADA NO. 8 MALWANI MUMBAI-400095 VS THE INCOME TAX OFFICER WARD 24(1)(3) MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AFUPD9606G ASSESSEE BY NONE REVENUE BY SHRI O. P. MEENA DATE OF HEARING 11 TH OCTOBER 2013 DATE OF PRONOUNCEMENT 11 TH OCTOBER 2013 ORDER PER VIJAY PAL RAO JM THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS F OR SEEKING RECTIFICATION OF MISTAKE IN THE ORDER DATED 25.6.20 10 OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISPOSED OFF . 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESP ITE THE REPEATED NOTICES WERE SENT TO THE ASSESSEE THROUGH RPAD. ON THE LAST DATE OF HEARING I.E. 30.8.2013 NONE HAD APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE THIS MISCELLANEOUS APPLICAT ION WAS ADJOURNED FOR TODAY I.E. 11.10.2013 WITH THE DIRECTION TO ISS UE FRESH NOTICE TO THE ASSESSEE. EVEN ON TODAY NOBODY HAS APPEARED ON BEHA LF OF THE ASSESSEE. ACCORDINGLY WE PROPOSED TO DISPOSE OF TH E MISCELLANEOUS APPLICATION OF THE ASSESSEE EX-PARTE. MA 115/M/2013 BHUPINDERSINGH DOGRA 2 3. WE HAVE HEARD THE LD. DR AND CAREFULLY PERUSED T HE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS IMPUGNED O RDER OF THE TRIBUNAL. THE ASSESSEE HAS POINTED OUT IN THE MISCELLANEOUS A PPLICATION THAT WHILE DECIDING THE APPEAL VIDE IMPUGNED ORDER THE G ROUND NO. 3 OF THE ASSESSEES APPEAL HAS NOT BEEN ADJUDICATED. ON PERU SAL OF THE IMPUGNED ORDER WE FIND THAT ONLY TWO GROUNDS HAVE B EEN ADJUDICATED AND GROUND NO. 3 OF THE ASSESSEES APPEAL WAS LEFT UNADJUDICATED. FOR THE SAKE OF CONVENIENCE WE REPRODUCE GROUND NO. 3 R AISED BY THE ASSESSEE IN APPEAL AS UNDER: 3(A) THE LEARNED CIT(A) ERRED ON CONFIRMING THE AD DITION OF ` 15 62 560/- TO THE INCOME OF THE APPELLANT IN SPITE OF THE FACT THAT THE INCOME AND EXPENSES WERE FULLY EXPLAINED. (B) THE LEARNED CIT(A) FAILED TO APPRECIATE THE FAC T THAT REGULAR BOOKS OF ACCOUNTS ARE MAINTAINED BY THE APPELLANT A ND THAT ALL THE INCOME AND EXPENDITURE ENTRIES THEREIN ARE FULL Y VERIFIABLE AND NO ADDITION IS CALLED FOR TO THE INCOME OF THE APPELLANT. (C) THE APPELLANT PRAYS THAT THE ADDITIONS MADE TO THE INCOME OF THE APPELLANT BE DELETED. 4. SINCE THE GROUND NO. 3 OF THE ASSESSEES APPEAL HAS NOT BEEN ADJUDICATED THEREFORE THERE IS AN APPARENT ERROR I N THE IMPUGNED ORDER OF THIS TRIBUNAL WHICH REQUIRES TO BE RECTIFIED. AC CORDINGLY WE RECALL THE IMPUGNED ORDER DATED 25.6.2010 FOR LIMITED PURPOSE OF ADJUDICATION OF THE GROUND NO. 3 OF THE ASSESSEES APPEAL. THE REGI STRY IS DIRECTED TO FIX THE ASSESSEES APPEAL FOR HEARING AND ADJUDICATION OF GROUND NO. 3. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. MA 115/M/2013 BHUPINDERSINGH DOGRA 3 ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME O F HEARING I.E. ON ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME O F HEARING I.E. ON ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME O F HEARING I.E. ON ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME O F HEARING I.E. ON 11 1111 11 TH THTH TH OCTOBER OCTOBER OCTOBER OCTOBER 2013 2013 2013 2013 SD/- SD/- (P. M. JAGTAP) ACCOUNTANT MEMBER (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI: DATED: 11 TH OCTOBER 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR ITAT MUMBAI