MOHAMMED MODI, v. D.C.I.T. CIRCLE 42,

MA 138/MUM/2011 | 2007-2008
Pronouncement Date: 24-02-2012 | Result: Allowed

Appeal Details

RSA Number 13819924 RSA 2011
Assessee PAN AHQPM6131M
Bench Mumbai
Appeal Number MA 138/MUM/2011
Duration Of Justice 11 month(s) 23 day(s)
Appellant MOHAMMED MODI,
Respondent D.C.I.T. CIRCLE 42,
Appeal Type Miscellaneous Application
Pronouncement Date 24-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 24-02-2012
Assessment Year 2007-2008
Appeal Filed On 03-03-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J MUMBAI BEFORE SHIRI R. S. SYAL AM AND SHRI D. K. AGARWAL JM M.A. NO. : 138/MUM/2011 (ARISING OUT OF I.T.A. NO. 1307/MUM/2010) ASSESSMENT YEAR : 2007-08 M R. MOHAMMED A. MODI 57 GUJJAR STREET 1 ST FLOOR CHASWALA BLDG. NULL BAZAR MUMBAI-400 003 PAN NO: AHQPM 6131 M VS. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-42 MUMBAI (APPELLANT) (RESPONDENT) A SSESSEE BY : MS. PARVA THY R. IYER DEPARTMENT BY : SHRI A. K. NAYAK DATE OF HEARING : 24.02.2012 DATE OF PRONOUNCEMENT : 24 .02.2012 ORDER PER R. S. SYAL AM : BY MEANS OF THE PRESENT MISCELLANEOUS APPLICATION THE ASSESSEE CONTENDS THAT THE TRIBUNAL ORDER FOR THE A.Y. 2007- 08 BE RECALLED. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENTED THAT WHI LE PASSING THE CONSOLIDATED ORDER FOR THE ASSESSMENT YEARS 2001-02 TO 2007-08 THE TRIBUNAL OMITTED TO CONSIDER THREE GROUNDS FOR THE ASSESSMENT YEAR 2007-08. IT HAS BEEN MENTIONED IN PARA 2 OF THE MI SCELLANEOUS APPLICATION THAT ONLY ONE GROUND WAS CONSIDERED IN RELATION TO THE ASSESSMENT YEAR 2007-08. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON VERIFICATION OF THE SAID FACTUAL POSITION ADMITTED THAT IN FACT THE OTHER M.A. NO. 138/MUM/2011 MR. MOHAMMED A. MODI 2 THREE GROUNDS FOR THE ASSESSMENT YEAR 2007-08 HAVE NOT BEEN DISPOSED OF. 2. HAVING HEARD BOTH THE SIDES AND PERUSED THE REL EVANT MATERIAL ON RECORD IT IS NOTICED THAT THE APPEALS OF THE ASSES SEE FOR THE ASSESSMENT YEARS 2001-02 TO 2007-08 WERE DECIDED EX PARTE QUA THE ASSESSEE. AS IT IS APPARENT FROM PARA 6 OF THE IMPUGNED ORDER THAT EVE N THE LD. DR ALSO CONCEDED THAT FACTS AND CIRCUMSTANCES OF ALL THE YE ARS INCLUDING A.Y. 2007-08 WERE MUTATIS MUTANDIS SIMILAR. WHEREAS NOW IT IS BORNE OUT AND ALSO ADMITTED BY THE LD. DR THAT THE FACTS AND GROU NDS FOR A.Y. 2007-08 ARE DIFFERENT. IN OUR CONSIDERED OPINION THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE ORDER FOR THE A.Y. 2007-08 IS RE CALLED FOR A FRESH DISPOSAL. WE ORDER ACCORDINGLY. THE APPEAL FOR THE A Y 2007-08 IS DIRECTED TO BE POSTED FOR FRESH HEARING ON 29.03.20 12. THIS DATE WAS ANNOUNCED IN THE OPEN COURT ON THE CONCLUSION OF TH E HEARING AND THE LEARNED AR HAS WAIVED THE RIGHT TO ANY SEPARATE NOT ICE. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED TO THIS EXTENT. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF FEBRUARY 2012. SD/- SD/- ( D. K. AGARWAL ) ( R. S. SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DT: 24.02.2012 M.A. NO. 138/MUM/2011 MR. MOHAMMED A. MODI 3 COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE C.I.T. 4. CIT (A) 5. THE DR J- BENCH ITAT MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI ROSHANI