NATIONAL REALTY P.LTD, V. ASST CIT CIR 5(2),

MA 13/MUM/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3645 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 15-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 5(2); 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JM & SHRI N K BILLAIYA, AM MA NOS.13, 14, 15 & 16/MUM/2015 (ARISING OUT OF ITA NOS.6600/M/2009 FOR AY 2005-06, 6601/M/2009 FOR AY 2006-07, 5135/M/2010 FOR AY 2007-08 & 7033/M/2011 FOR AY 2008-09) NATIONAL REALTY PVT. LTD. (FORMERLY NATIONAL LEASING LTD.) 11 TO 16, 1 ST FLOOR, ASHOKA SHOPPING CENTER, L T ROAD, MUMBAI 400 001 PAN AAACN 1433 D VS. THE ACIT CIR. 5(2) , MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIPUL JOSHI RESPONDENT BY : SHRI PRADEEP KUMAR SINGH / DATE OF HEARING :16.10.2015. / DATE OF PRONOUNCEMENT : 16.10.2015 / O R D E R PER N K BILLAIYA, AM: THESE FOUR MISCELLANEOUS APPLICATIONS BY THE ASSESS EE ARISE OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 28.08. 2014 IN ITA NOS. 6600/M/2009 FOR AY 2005-06, 6601/M/09 FOR AY 2006- 07, 5135/M/10 FOR AY 2007-08 & 7033/M/11 FOR AY 2008-09. 2. WITH THESE MISCELLANEOUS APPLICATIONS THE ASSESS EE SOUGHT TO BRING TO THE NOTICE OF THE TRIBUNAL THE ERRORS APPA RENT FROM THE ORDER OF MA 13 TO 16/MUM/2015 NATIONAL REALTY PVT. LTD 2 THE TRIBUNAL. IT IS THE CLAIM OF THE ASSESSEE THAT WHILE DISPOSING OF THE APPEAL, THE TRIBUNAL HAS IGNORED CERTAIN FACTS, WHI CH GO TO THE ROOT OF THE ISSUES. THE ASSESSEE FURTHER CLAIMED THAT THE ASSURANCE GIVEN BY THE BENCH AT THE TIME OF HEARING OF THE APPEALS HAS NOT BEEN FULFILLED. 3. WE HEARD THE LEARNED COUNSEL AT LENGTH AND HAVE CAREFULLY PERUSED THE CONTENT OF THE MISCELLANEOUS APPLICATIO NS QUA THE DECISION OF THE TRIBUNAL (SUPRA). THE UNDISPUTED FACT IS TH AT WHILE DISPOSING OF THE APPEAL, THE TRIBUNAL HAS CONSIDERED THE ORDERS OF THE CO-ORDINATE BENCH IN THE CASE OF THE SAME ASSESSEE FOR EARLIER ASSESSMENT YEARS. IT IS ALSO AN ADMITTED FACT THAT EARLIER YEARS APPEALS HAVE BEEN ADMITTED BY THE HONBLE JURISDICTIONAL HIGH COURT. IN THE I MPUGNED APPEALS, THE TRIBUNAL HAS FOLLOWED THE FINDINGS OF THE CO-ORDINA TE BENCH. WE THEREFORE, DO NOT FIND ANY MERIT IN THESE MISCELLAN EOUS APPLICATIONS. MOREOVER, THE SUBMISSIONS OF THE ASSESSEE IN THE LI GHT OF THE MISCELLANEOUS APPLICATIONS CLEARLY SHOW THAT THE AS SESSEE WANTS THE TRIBUNAL TO RELOOK ITS OWN DECISION, WHICH IS NOT P ERMISSIBLE U/S. 254 OF THE ACT. 4. CONSIDERING THE FACT THAT THE APPEALS HAVE BEEN DECIDED BY FOLLOWING THE EARLIER ORDER OF THE CO-ORDINATE BENC H, WE DO NOT FIND ANY MISTAKE APPARENT FROM RECORD. ALL THESE MISCELLANE OUS APPLICATIONS ARE ACCORDINGLY DISMISSED BY THIS CONSOLIDATED ORDER. MA 13 TO 16/MUM/2015 NATIONAL REALTY PVT. LTD 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 1 6 TH DAY OF OCTOBER, 2015. SD/- SD/- (SHAILENDRA KUMAR YADAV) (N K BI LLAIYA) JUDICIAL MEMBER ACCOUNTA NT MEMBER MUMBAI; ! DATED : 16 TH OCTOBER, 2015. SA / COPY OF THE ORDER FORWARDED TO : 1. THE APPL IC ANT. 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. THE CIT 5. THE DR J BENCH, ITAT, MUMBAI ! / BY ORDER, $% &' //TRUE COPY// (ASSTT. REGISTRAR) , / ITAT, MUMBAI