ITO, 26(2)(1), MUMBAI V. MOHAMMED AKRAM ISRIAL KASIM KHAN, MUMBAI

MA 142/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2603 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 07-07-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 28-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 254(2); 73

Judgement Text

म ु ंबई ठ “एस एम स ” स , स सम! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.142, 143 & 144/MUM/2021 [ Arising out of ITA NO.3277,3275 & 3276/MUM/2019 (A.Ys.2009-10,2010-11 & 2011-12 ) ] Income Tax Officer-26(2)(1), Room No.315, 3 rd Floor, Kautilya Bhavan, ‘G’ Block, Bandra Kurla Complex, Mumbai – 400 051 ..... " # /Applicant बन म Vs. Mohammed Akram Israil Kasim Khan, Prop. M/s. Avad Engineer, 1 st Lane, Darukhana, Plot No.62, Amal Bhagwan Jain Compound, Reay Road, Mumbai 400 010 PAN:AMOPK-2000-J ..... " & /Respondent " # ' / Applicant by : Ms. Mohita J. Nair " & ' /Respondent by : None स ु न ई ( & / Date of hearing : 08/07/2022 )*+ ( & / Date of pronouncement : 03/10/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM: These three Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961[ in short ‘the Act’], have been filed by the Department for recalling the order of Tribunal dated 15/09/2020 in ITA No.3275, 3276 & 2 MA NO.142, 143 & 144/MUM/2021 3277/Mum/2019 for assessment years 2010-11, 2011-12 and 2009-10, respectively. 2. Ms. Mohita J. Nair representing the Department submitted that the Tribunal has dismissed the aforesaid appeals of the Revenue on account of low tax effect in the light of CBDT Circular No.17/2019 dated 08/08/2019. The ld.Departmental Representative pointed that the assessments in the aforesaid case were reopened on the basis of information received from DGIT(Inv). The source of information for DGIT (Inv) was the investigation carried out by Sales Tax Department, Government of Maharashtra. Therefore, these appeals by the Revenue fall under exception mention in para 10(e) of the CBDT letter dated 20/08/2018. 3. None appeared on behalf of the assessee despite notice of hearing. 4. The Tribunal, vide order dated 15/09/2020 decided bunch of three appeals filed by the Revenue. All the appeals were dismissed on account of low tax effect by placing reliance on CBDT Circular No.17/2019 (supra). Liberty was granted to the Revenue to move appropriate application(s) for recalling of the order where the appeal is covered by exceptions. Perusal of the assessment order for the respective assessment years would show that the assessments were reopened on the basis of information received from the DGIT(Inv), Mumbai. The Tribunal in the case of ITO vs. Amarchand P. Shah, 73 ITR (Tribunal) 588 (Mum) has held that Directorate of Income-tax (Investigation) is an internal agency/ wing of the Department which works under the aegis of its controlling authority, CBDT and hence, cannot be considered as an external source. Therefore, information received by Assessing Officer from Directorate of Income Tax (Investigation) is not covered 3 MA NO.142, 143 & 144/MUM/2021 by exception as contained in para 10(e) of the CBDT communication (supra). The Revenue has failed to point out any mistake, much less, any mistake apparent on record, in the order of Tribunal dated 15/09/2020, sought to be recalled. The miscellaneous applications filed by the Revenue are dismissed, sans merit. 5. In the result, miscellaneous applications are dismissed. Order pronounced in the open Court on Monday the 3 rd day of October, 2022 Sd/- (VIKAS AWASTHY) स /JUDICIAL MEMBER म ु ंबई/ Mumbai, , न ं /Dated 03/10/2022 Vm, Sr. PS(O/S) े Copy of the Order forwarded to : 1. #/The Appellant , 2. " & / The Respondent. 3. ु -&( )/ The CIT(A)- 4. ु -& CIT 5. 0 1 " & न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 1 34 5 6 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai