M/s Sunil Exports, Bangalore v. DCIT, Bangalore

MA 72/BANG/2010 | misc
Pronouncement Date: 16-07-2010 | Result: Allowed

Appeal Details

RSA Number 7221124 RSA 2010
Bench Bangalore
Appeal Number MA 72/BANG/2010
Duration Of Justice 24 day(s)
Appellant M/s Sunil Exports, Bangalore
Respondent DCIT, Bangalore
Appeal Type Miscellaneous Application
Pronouncement Date 16-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 16-07-2010
Assessment Year misc
Appeal Filed On 22-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER M.P. NO.72(BNG)/10 (IN IT(SS)A NO.40(BNG)/09 ) (BLOCK ASSESSMENT PERIOD 1.4.1986 TO 31.3.1996 AND BLOCK PERIOD UPTO 19.6.1996) M/S. SUNIL EXPORTS FORMER PARTNER MR. B.N. AGARWAL RICHMOND ROAD BANGALORE. VS. DY. COMMISSIONER OF INCOME TAX CIRCLE 2(1) BANGALORE. PETITIONER RESPONDENT. PETITIONER BY : SHRI K.Y. NINGOJI RAO CA RESPONDENT BY : SMT. PREETI GARG CIT. O R D E R PER SMT. P. MADHAVI DEVI J.M. : THIS MISC. PETITION IS FILED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT 1961 FOR RECALL OF THE TRIBUNAL ORDER DT.2 1.5.2010 DISMISSING THE ASSESSEES APPEAL ON THE GROUND THAT THE ASSESSEES APPLICATIO N UNDER SECTION 154(2)(B) OF THE INCOME TAX ACT 1961 IS PENDING BEFORE THE ASSESSIN G OFFICER AND THEREFORE THE DECISION OF THE ASSESSING OFFICER MUST BE AWAITED. IT IS SUBMITTED BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE ASSESSING OFFICER HAD DISPOSED OFF THE APPLICATION UNDER SECTION 154(2)(B) VIDE ORDER DT.23.4.2010 BUT THE SAME WAS NOT BROUGHT TO THE KNOWLEDGE OF THE TRIBUNAL ON THE DATE OF HEARING AS THE ASSESSEE WAS NOT AWARE OF THE SAID ORDER OF THE ASSESSING OFFICER. IT WAS THUS P RAYED THAT THE DISMISSAL OF THE APPEAL ON THIS GROUND IS A MISTAKE APPARENT FROM RE CORD AND THE ASSESSEE SHOULD BE GIVEN A REASONABLE OPPORTUNITY OF BEING HEARD IN TH E MATTER. 2.. HAVING HEARD BOTH THE PARTIES WE FIND THAT THE ASSESSEES APPEAL WAS DISMISSED ONLY ON THE GROUND THAT THE RECTIFICATION APPLICATION UNDER SECTION 154(2)(B) M.P. NO.72(BNG)/10 - 2 - IS PENDING BEFORE THE ASSESSING OFFICER AND THE DE CISION OF THE ASSESSING OFFICER MUST BE AWAITED BECAUSE THE ORDER PASSED BY THE ASS ESSING OFFICER AFTER CONSIDERING THE DOCUMENTS FILED BY THE ASSESSEE WOULD BE A COMP REHENSIVE ORDER WHICH CAN BE CHALLENGED BEFORE THE TRIBUNAL. HOWEVER WE FIND T HAT THE SAID APPLICATION OF THE ASSESSEE WAS ALREADY DISMISSED BY THE ASSESSING OFF ICER AND THE TRIBUNAL HAS COMMITTED A MISTAKE IN DISMISSING THE ASSESSEES AP PEAL BY OBSERVING THAT THE DECISION OF THE ASSESSING OFFICER MUST BE AWAITED. THEREFOR E IN THE INTEREST OF JUSTICE WE DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE T RIBUNAL DT.21.5.2010. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 9 TH SEPT. 2010. AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING NO FRESH N OTICES NEED BE GIVEN. IN THE RESULT THE MISC. PETITION FILED BY THE ASSE SSEE IS ALLOWED. SD/- S D/- (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE DT.16-07-2010. COPY TO : 1. THE ASSESSEE. 2. THE ASSESSING OFFICER. 3. CIT(APPEALS) 4. CIT 5. DEPARTMENTAL REPRESENTATIVE ITAT BANGALORE. 6. GUARD FILE ITAT BANGALORE. * GPR BY ORDER ASSISTANT R EGISTRAR