High Court directs Tribunal to reconsider petitioner's appeal for 2003-04 assessment year

The High Court reviewed the Tribunal's order and found a failure to address the petitioner's appeal for the assessment year 2003-04, despite dismissing other appeals. The High Court intervened, directing the Tribunal to recall the order and consider the grounds raised for the assessment year 2003-04. The Court instructed the Tribunal to hear the appeal in compliance with the law, ruling in favor of the petitioner without costs.

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Issues involved:
1. Appeal against the impugned order dated 12.04.2019 passed by the Income Tax Appellate Tribunal, Mumbai Bench.
2. Failure to adjudicate on the appeal filed for the assessment year 2003-04.
3. Recalling the order dated 30.05.2018 regarding the grounds in the appeal for the assessment year 2003-04.

Detailed Analysis:
1. The petitioner filed a petition under Article 226 of the Constitution of India challenging the order passed by the Income Tax Appellate Tribunal for the assessment year 2003-04. The petitioner raised two grounds before the Tribunal, questioning the legal validity of reassessment proceedings and challenging the addition made by the assessing officer. The Tribunal dismissed the appeal for the assessment year 2006-07 and the appeal of the revenue for the same year. However, the Tribunal failed to address the appeal for the assessment year 2003-04. Subsequently, the petitioner filed an application under Section 254(2) of the Act to correct the omission. The Tribunal partly allowed the application but omitted to consider ground No.2 of the appeal for the assessment year 2003-04, leading to the filing of the present writ petition.

2. The High Court carefully reviewed the order passed by the Tribunal and the grounds raised by the petitioner in both appeals. It was observed that while the Tribunal had dismissed the appeal for the assessment year 2006-07 and the revenue's appeal for the same year, there was a failure to address the petitioner's appeal for the assessment year 2003-04. Considering this omission, the High Court interfered with the impugned order passed by the Tribunal and directed the recall of the order dated 30.05.2018 concerning both grounds in the appeal for the assessment year 2003-04. The High Court ordered the Tribunal to hear the appeal for the assessment year 2003-04 in accordance with the law, thereby allowing the writ petition without costs.

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