ITO WD 19(3)(3), v. NAIM KHAN,

MA 662/MUM/2009 | 2002-2003
Pronouncement Date: 28-05-2010 | Result: Allowed

Appeal Details

RSA Number 66219924 RSA 2009
Assessee PAN AABPK8828M
Bench Mumbai
Appeal Number MA 662/MUM/2009
Duration Of Justice 8 month(s) 3 day(s)
Appellant ITO WD 19(3)(3),
Respondent NAIM KHAN,
Appeal Type Miscellaneous Application
Pronouncement Date 28-05-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted H
Tribunal Order Date 28-05-2010
Assessment Year 2002-2003
Appeal Filed On 24-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: MUMB AI BEFORE D K AGARWAL JUDICIAL MEMBER AND SHRI R K PANDA ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO 662/MUM/2009 ARISING OUT OF ITA NO 2692/MUM/2008 FOR AY 2002-03 ITO -19(3)(3) MUMBAI VS MR NAEEM KHAN 102 SINCLAIR CHS HILL ROAD BANDRA (W) MUMBAI -400 05 PAN: AABPK 8828 M APPLICANT RESPONDENT APPLICANT BY: SHRI B N RAO RESPONDENT BY: SHRI VIJAY SHANKAR ORDER PER R K PANDA AM THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE ARISES OUT OF THE ORDER OF THE TRIBUNAL VIDE ITA 2692/MUM/2008 ORDER DATED 28TH MAY 2009 FOR THE ASSESSMENT YEAR 2002-03. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. THEREFORE WE PROCEED TO DECIDE THE MA TTER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LEARNED D EPARTMENTAL REPRESENTATIVE. 3. IN THIS CASE THE PENALTY LEVIED BY THE ASSESSIN G OFFICER AND CONFIRMED BY THE CIT (A) WAS DELETED BY THE TRIBUNAL ON THE GROU ND THAT THE QUANTUM ADDITION HAS BEEN RESTORED TO THE FILE OF THE ASSES SING OFFICER FOR THE IMPUGNED ASSESSMENT YEAR AND THEREFORE SUCH PENALTY DOES N OT SURVIVE. THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION HAS BROUGHT TO THE NOTICE OF THE TRIBUNAL THAT THE TRIBUNAL IN THE QUANTUM APPEAL VIDE ITA 29 05/MUM/2006 ORDER DATED 13TH APRIL 2007 HAS RESTORED THE MATTER TO THE FILE OF THE CIT (A). THEREFORE THE MA 662/M/2009 MR NAEEM KHAN 2 TRIBUNAL MAY PASS A SUITABLE ORDER RECALLING THE AB OVE ORDER FOR DECIDING THE MATTER ON THE BASIS AS MENTIONED ABOVE. 4. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE AND GONE THROUGH THE ORDER OF THE TRIBUNAL VIDE ITA 2905/MUM /2006 ORDER DATED 13TH APRIL 2007 FOR THE ASSESSMENT YEAR 2002-03. WE FIN D THE TRIBUNAL IN THE SAID ORDER HAS RESTORED THE MATTER TO THE FILE OF THE CI T (A) FOR FRESH ADJUDICATION AND NOT TO THE ASSESSING OFFICER. THEREFORE WE FIND A MISTAKE HAS CREPT IN THE ORDER OF THE TRIBUNAL WHICH NEEDS RECTIFICATION. WE TH EREFORE HOLD THAT PARA 6 OF THE ORDER OF THE TRIBUNAL IN ITA 2692/MUM/2008 BE READ AS UNDER:- AFTER HEARING BOTH THE SIDES WE FIND THAT THE QUA NTUM ADDITION HAS BEEN RESTORED TO THE FILE OF THE CIT (A) VIDE ITA 2905/M UM/2006 ORDER DATED 13TH APRIL 2007 FOR THE ASSESSMENT YEAR 2002-03. W E THEREFORE SET ASIDE THE ORDER OF THE CIT (A) CONFIRMING THE PENAL TY AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION OF THE PE NALTY APPEAL BEFORE HIM IN THE LIGHT OF HIS DECISION IN THE QUANTUM APPEAL. T HE CIT (A) WHILE DECIDING THE ISSUE SHALL GIVE DUE OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE AFRESH AS PER LAW. W E HOLD AND DIRECT ACCORDINGLY. THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY ALL OWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON 28TH MAY 2010. SD/- ( D K AGARWAL ) JUDICIAL MEMBER SD/- ( R K PANDA ) ACCOUNTANT MEMBER MUMBAI DATE: 28TH MAY 2010 MA 662/M/2009 MR NAEEM KHAN 3 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A) XIX MUMBAI. 4) THE CIT CITY -19 MUMBAI. 5) THE DR B BENCH MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T. MUMBAI CHAVAN* MA 662/M/2009 MR NAEEM KHAN 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 21.5.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 26.5.2010 SR.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 FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER