ITO WD. 18(1)(3), MUMBAI vs. SRI. MAYUR N. PARIKH, MUMBAI

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ITA 7337/MUM/2007Status: DisposedITAT Mumbai02 May 2016AY 2004-20052 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the rectification petition filed by the assessee could impact the issues before the Tribunal. Therefore, all issues were set aside to the CIT(A) for fresh adjudication considering the rectification application.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2004-05. The assessee did not appear, and the appeal was decided ex parte. The assessee had filed a rectification petition before the CIT(A) which was pending.

What were the issues?

Whether the pending rectification petition before the CIT(A) has a bearing on the appeal before the Tribunal and requires fresh adjudication of the issues.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI B.R. BASKARAN (AM) & SHRI AMIT SHUKLA (JM)

For Respondent: Shri N.P. Singh (DR)
Hearing: 02.05.2016Pronounced: 02.05.2016

PER B.R. BASKARAN, AM :- The appeal filed by the Revenue is directed against the order dt.19.9.2007 passed by CIT(A)-XVIII, Mumbai and it relates to Assessment Year 2004-05.

2.

None appeared on behalf of the assessee even though the case was adjourned on earlier occasion in the presence of both the parties. Hence, we proceed to dispose of the appeal ex parte, without the presence of the assessee.

3.

We heard the ld. DR and perused the record. We noticed from the order sheet that the assessee has filed a rectification petition

1.

2 Mayur N. Parikh ITA No. 7337/Mum/2007 before the ld. CIT(A) and the same is pending before him. We also noticed that the ld. CIT(A)-29, Mumbai has issued letter dt. 8.9.2014 to the concerned Assessing Officer stating that the rectification order can only be passed by an officer holding correct jurisdiction. The ld. DR submitted that the rectification application filed by the assessee would have impact on the issues urged before the Tribunal.

4.

In view of the above, we are of the considered view that all the issues urged before us needs to be set aside to the file of the ld. CIT(A) so that he can adjudicate them afresh by duly considering the rectification application filed by the assessee. Accordingly, we restore all the issues urged before us to his file.

5.

In the result, appeal filed by the Revenue is treated as allowed for statistical purposes.

Order has been pronounced in the open court on 02.05.2016.

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