ROMAN M. PATEL, v. ACIT CEN CIR 35,

MA 758/MUM/2009 | misc
Pronouncement Date: 18-01-2010 | Result: Allowed

Appeal Details

RSA Number 75819924 RSA 2009
Assessee PAN AABPP3811P
Bench Mumbai
Appeal Number MA 758/MUM/2009
Duration Of Justice 2 month(s)
Appellant ROMAN M. PATEL,
Respondent ACIT CEN CIR 35,
Appeal Type Miscellaneous Application
Pronouncement Date 18-01-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 18-01-2010
Assessment Year misc
Appeal Filed On 17-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI S.V.MEHROTRA (A.M)& SMT. P.MADHAVI D EVI (J.M) MA NO.758/MUM/2009 (ARISING OUT OF IT(SS)A NO.81/MUM/08) BLOCK PERIOD 1/4/1996 TO 11/4/2002 SHRI ROMEN M. PATEL 40 BANGANGA ROAD GROUND FLOOR WALKESHWAR MUMBAI 400 006 PAN : AABPP 3811P (APPLICANT) VS. THE ASSTT. COMMISSIONER OF INCOME TAX CEN. CIR. 35 MUMBAI. (RESPONDENT) APPLICANT BY : SHRI Y.P.TRIVEDI RESPONDENT BY : SHRI. NAVEEN GUPTA ORDER PER S.V.MEHROTRA A.M. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE HA S SOUGHT RECTIFICATION OF A MISTAKE CREPT IN THE ORDER OF THE TRIBUNAL DATED 31 ST JULY 2009 IN IT(SS)A NO.81/MUM/2008. THE ASSESSEE IN ITS MISCELLANEOUS APPLICATION HAS SUBMITTED THAT AT THE TIME OF HEARING IT WAS CONTENDED THAT SINCE THE A.O DID NOT AFFORD PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE THE MATER MAY BE RES TORED TO THE FILE OF THE A.O. THIS PLEA HAS ALSO BEEN NOTED BY TRIBUNAL IN ITS ORDER. IT IS ALSO POINTED OUT THAT LD. D.R HAD ALSO AGREED OF THE SAME. IT IS FURTHER SUBMITTED T HAT THE CASE PERTAINS TO SEARCH IN ONE OF THE MEMBERS OF THE PATEL GROUP AND THE CONNECTED APPEAL IN THE CASE OF SHRI MOHANBHAI PATEL THE FATHER OF THE APPLICANT HAS A LREADY BEEN RESTORED TO THE FILE OF AO BY ITAT VIDE ITS ORDER DATED 12/10/2009 IN IT(SS)A NO.82/MUM/08. MA NO.758/M/09 2 2. AFTER CONSIDERING THE CONTENTIONS OF THE LD. COU NSEL FOR THE ASSESSEE AND AFTER VERIFICATION OF LOG BOOK WE CONSIDER IT NECESSARY TO AMEND PARA NO.4 OF OUR ORDER DATED 31/7/09 WHICH SHALL NOW READ AS UNDER:- IN RESPECT OF GROUND NOS. 1 3 & 4 THE PLEA OF TH E LD. A.R. IS THAT THE MATTER MAY BE SENT BACK TO THE FILE OF THE A.O FOR PROPER ADJU DICATION. THE LD. D.R HAD NO OBJECTION TO THIS PROPOSAL. FROM THE PERUSAL OF ORDER OF LD. CIT(A) WE FIND THAT HE HAS ALSO DECIDED THE ISSUE EX-PARTE. THE CASE PERTAINS TO SEARCH IN ONE OF THE MEMBERS OF THE PATEL GROUP AND THE CONNECTED APPEAL IN THE CASE OF SHRI MOHANBHAI PATEL THE FATHER OF THE APPLICANT HAS ALREADY BEEN RESTORED TO THE FILE OF AO BY ITAT VIDE ITS ORDER DATED 12/10/2009 IN IT(SS)A NO.82/MUM/08. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND FOLLOWING THE PRINCIPLE OF NATURAL JUSTICE WE DEEM IT FIT TO RESTORE THE ISSUE BACK TO THE FILE OF THE A.O WHO SHALL DECIDE THE MATTER AFRESH IN ACCORDANCE WITH LAW AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY THE GROUND NOS. 1 3 &4 RAISED BY THE ASSESSEE ARE TREATED AS ALLOWED. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THE 18 TH DAY OF JAN.2010 SD/- SD/- (P.MADHAVI DEVI) (S.V.MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DT. 18 TH JAN. 2010 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT(A)-CONCERNED 4. THE CIT CITY CONCERNED . 5. THE D.RD BEN CH. (TRUE COPY) BY ORDER ASST. REGISTRAR I TAT MUMBAI BENCHES MUMBAI. VM. MA NO.758/M/09 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 15/01/10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 15/01/10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER MA NO.758/M/09 4