JAYPRKASH BARBHAYA, MUMBAI V. INCOME TAX OFFICER 29 (1) (5), MUMBAI

MA 162/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6950 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 06-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Assessee Lawyers: SURYAKANT RAMACHANDRA LODHE
• Keywords: Rectification of order
• Section: 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NOS.162 & 163/M/2018 (ARISING OUT OF ITA NOS.4485 & 4486/M/2016) ASSESSMENT YEARS: 2009-10 & 2010-11 SHRI JAYPRAKASH D. BARBHAYA, 301, 302, MAHAVIR APARTMENT, SARVODAYA NAGAR, MULUND (W), MUMBAI 400 080 PAN: AGPPB9599J VS. ITO 29(1)(5), ROOM NO.107, 1 ST FLOOR, C-10 BLDG., PRATYAKSHKAR BHAVAN, BKC, BANDRA (E), MUMBAI - 400051 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI SURYAKANT RAMACHANDRA LODHE, A. R. REVENUE BY : MS. N. HEMALATHA, D.R. DATE OF HEARING : 06.07.2018 DATE OF PRONOUNCEMENT : 23.07.2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE ASS ESSEE SEEKS THE RECTIFICATION OF MISTAKE IN THE TRIBUNAL ORDER DATED 24.11.2017 PASSED IN ITA NOS.4485 & 4486/M/2016 FOR A. Y. 2009-10 & 2010-11. 2. THE LD. A.R. VEHEMENTLY SUBMITTED BEFORE US THAT THE TRIBUNAL WHILE PASSING THE ORDER HAS NOT ADJUDICATE D GROUND NO.3 WHICH WAS RAISED BY THE ASSESSEE CHALLENGING T HE JURISDICTION OF THE AO UNDER SECTION 147 READ WITH SECTION 148 OF THE ACT AND THUS THE ORDER PASSED BY THE TRIBUNA L DATED 24.11.2017 IS SUFFERING FROM THE APPARENT MISTAKE AS THE MA NOS.162 & 163/M/2018 (ARISING OUT OF ITA NOS.4485 & 4486/M/2016) SHRI JAYPRAKASH D. BARBHAYA 2 GROUND RAISED BY THE ASSESSEE HAS NOT BEEN ADJUDICA TED BY THE TRIBUNAL WHILE PASSING THE ORDER. THE LD. A.R. SUBMITTED BEFORE THE BENCH THAT SINCE THE ORDER OF THE TRIBUN AL CONTAINS A PRIMA-FACIE ERROR WHICH NEEDS TO BE RECTIFIED UND ER SECTION 254(2) OF THE ACT AND THEREFORE THE ORDER DATED 24. 11.2017 SHOULD BE RECALLED. 3. THE LD. D.R., ON THE OTHER HAND, APPEARED TO BE FAI RLY AGREED TO THE CONTENTION OF THE LD. A.R. THAT THE GRO UND HAS NOT BEEN ADJUDICATED WHILE PASSING THE ORDER. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THE GROUND RAISED BY THE AS SESSEE CHALLENGING THE INITIATION OF ASSESSMENT PROCEEDING S UNDER SECTION 147 READ WITH SECTION 148 OF THE ACT HAS NO T BEEN ADJUDICATED INADVERTENTLY WHILE PASSING THE ORDER A ND THUS WE FIND MERIT IN THE MISCELLANEOUS APPLICATION MOVED B Y THE ASSESSEE THAT THE SAID ORDER CONTAINS AN APPARENT M ISTAKE ON THE FACE OF IT AND NEEDS TO BE RECTIFIED. ACCORDIN GLY, WE RECALL OUR ORDER DATED 24.11.2017 AND DIRECT THE REGISTRY TO LIST THE CASE FOR FRESH HEARING IN THE REGULAR COURSE. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2018. SD/- SD/- (SAKTIJIT DEY) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 23.07.2018. * KISHORE, SR. P.S. MA NOS.162 & 163/M/2018 (ARISING OUT OF ITA NOS.4485 & 4486/M/2016) SHRI JAYPRAKASH D. BARBHAYA 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.