PAHILAJRAI JAIKISHIN, MUMBAI V. JT CIT RG 19(3), MUMBAI

ITA 5547/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84623 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 23-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARMINDER
• Assessee Lawyers: M P MAKHIJA
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C , MUMBAI . . , , . . , BEFORE SHRI H.L.KARWA , PRESIDENT & SHRI B.R.BASKARAN , A M ITA NO. 5547 /MUM/201 3: ASST.YEAR 200 4 - 200 5 M/S. PAHILAJRAI JAIKISHIN MAKHIJA CHAMBERS, 6 TH FLOOR 196 TURNER ROAD, BANDRA (WEST) MUMBAI 400 050. PAN : AAAFP1242K . / VS. THE JT. COMMISSIONER OF INCOME - TAX RANGE 19(3) MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : SHRI M.P.MAKHIJA /RESPONDENT BY : SMT.PARMINDER [CIT - DR] / DATE OF HEARING : 30 .12.2014 / DATE OF PRONOUNCEMENT : 30 .12.2014. / O R D E R PER H.L.KARWA ( PRESIDENT ) : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME - TAX (APPEALS) - 30 , MUMBAI, DATED 25 TH JULY, 2013 , RELATING TO ASSESSMENT YEAR 200 4 - 200 5 . 2. IN THIS APPEAL, THE ASSESSEE HAS TAKEN FOLLOWING FOUR GROUNDS: - 1. THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) IS NOT JUSTIFIED IN HOLDING THAT THERE IS NO JUSTIFICATION IN THE APPLICATION OF THE APPELLANT FOR RECTIFICATION OF THE ORDER PASSED BY HIM WITHOUT APPRECIATING THAT ASSESSEE S APPLICATION WAS BASED ON A JUD GMENT OF HONOURABLE APEX COURT INDICATING THAT THE DECISION TAKEN BY HIM WAS CONTRARY TO THE RATIO LAID DOWN BY HONOURABLE APEX COURT. ITA NO. 5547 /MUM/201 3 . M/S. PAHILAJRAI JAIKISHIN . 2 2. WITHOUT PREJUDICE TO THE ABOVE THE APPELLANT SUBMIT THAT LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) IS NOT JUSTIF IED IN REJECTING ASSESSEE S APPLICATION FOR RECTIFICATION ON IRRELEVANT CONSIDERATION (POINTS) WITHOUT CONSIDERATION THE BASIC ISSUE RAISED BY THE APPELLANTS. 3. THE APPELLANTS CRAVE LEAVE TO ADD, AMEND, ALTER AND OR VARY ANY OF THE GROUNDS AT THE TIME O R BEFORE THE HEARING OF THIS APPEAL. 4. THE APPELLANTS THEREFORE PRAY THAT LEARNED COMMISSIONER OF INCOME TAX (APPEALS) MAY PLEASE BE DIRECTED TO PASS RECTIFICATION ORDER AS PRAYED. 3. SHRI GIRISH P.RUPANI , PARTNER OF M/S.PAHILAJRAI JAIKISHIN (THE ASSESSEE), VIDE HIS LETTER DATED 21 ST NOVEMBER, 2014, HAS STATED AS UNDER : - SIR, REG : WITHDRAWAL OF APPEAL M/S.PAHILAJRAI JAIKISHIN V. JOINT CIT, RANGE 19(3), MUMBAI ITA NO.5547/M/2013 I.T. ASSESSMENT YEAR 2004 - 2005. IN CONNECTION WITH THE ABOVE , WE RESPECTFULLY SUBMIT AS UNDER: THAT ABOVE APPEAL IS FILED BY US BEFORE HON BLE I.T.A.T. BENCH `C AGAINST THE APPELLATE ORDER PASSED BY LEARNED CIT(A) 30, MUMBAI U/S.154 OF THE I.T.ACT, 1961. HOWEVER, I.T.A.T. BENCH `C IN ITA NO.1398/MUM/2012 AGAINST THE ORDER PASSED IN THE QUANTUM APPEAL. WE THEREFORE HEREBY EARNESTLY REQUEST YOUR HONOURS TO PERMIT TO WITHDRAW THE ABOVE APPEAL & OBLIGE. THANKING YOU, YOURS FAITHFULLY, FOR M/S.PAHILAJRAI JAIKISHIN SD/ - GIRISH P.RUPANI , PARTNER 4. IN VIEW OF THE ABOVE LETTER, WE GRANT THE PERMISSION TO THE ASSESSEE TO WITHDRAW THE APPEAL. CONSEQUENTLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. ITA NO. 5547 /MUM/201 3 . M/S. PAHILAJRAI JAIKISHIN . 3 5 . IN THE RESULT, ASSESSEE S APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF DECEMBER, 2014 . 30 .12.2014 SD/ - SD/ - ( B.R.BASKARAN ) ( H.L.KARWA ) / ACCOUNTANT MEMBER / PRESIDENT MUMBAI; DATED : 30 .12. 2014 . DEVDAS* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT , MUMBAI. 4. / CIT(A) - 30 , MUMBAI 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI