M/s. Jyot Overseas Pvt.Ltd., Mehsana V. The ACIT., Mehsana Circle, Mehsana

MA 18/AHD/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1761 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 16-05-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 03-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: N C AMIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, J.M & SHRI T.R. MEE NA, A.M.) M. A. NOS. 18 & 19/AHD/2012 (IN ITA NOS. 86 & 87/AHD/2009) (ASSESSMENT YEARS: 2002 -03 & 2005-06) M/S. JYOT OVERSEAS PVT. LTD., 604-B, MAHALAYA BUILDING, OPP: HOTEL PRESIDENT, OFF. C.G. ROAD, AHMEDABAD V/S THE ACIT MEHSANA CIRCLE, MEHSANA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.C. AMIN, A.R. RESPONDENT BY : SHRI K.C. MATHEWS, SR. D.R. ( )/ ORDER DATE OF HEARING : 16-05-201 4 DATE OF PRONOUNCEMENT : 23 -05-2014 PER SHRI T.R. MEENA, A.M. 1. THE M.A. FILED BY THE ASSESSEE AGAINST THE ORDER PA SSED BY THE C BENCH ITAT, AHMEDABAD IN ITA NOS. 86 & 87/AHD/2009 FOR A.Y. 2002-03 & 2005-06 ON 15.05.2009. 2. THE CO-ORDINATE BENCH HAD PASSED ORDER U/S 254 OF T HE I.T. ACT IN ABSENCE OF THE ASSESSEE AGAINST THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTION RAISED BY THE APPELLANT. THE CO-ORD INATE BENCH HAD DECIDED THE ALL THE ISSUES RAISED BY THE REVENUE AG AINST IT AS SUCH REVENUES APPEAL WAS DISMISSED ON ALL THE GROUNDS. SIMILARLY, C.O FILED MA NOS 18 & 19/A/1 2 (IN ITA NO. 86 & 19/A /2009) . A.YS. 2002-03 & 2005- 06 2 BY THE ASSESSEE FOR BOTH THE YEAR WAS FOUND INFRUCT UOUS IN VIEW OF THAT C.O WAS IN SUPPORT OF THE ORDER OF THE CIT(A). THE REVENUE FILED THE MISCELLANEOUS PETITION AGAINST THE ORDER OF THE ITA T C BENCH WHICH HAS BEEN ALLOWED BY THE CO-ORDINATE C BENCH IN M. A NO. 375 & 376/AHD/2009 ARISING OUT OF ITA NO. 86 & 87/AHD/200 9 FOR A.YS. 2002-03 & 2005-06 ON 05.03.2010. THE APPELLANT FILE D M.A. NO. 18 & 19/AHD/2009 FOR BOTH THE YEAR AGAINST THE M.A. ALLO WED IN FAVOUR OF THE REVENUE BY THE C BENCH VIDE ORDER DATED 05.03.201 0. IT WAS ARGUED THAT THE M.A. FILED BY THE REVENUE WAS ALLOWED IN A BSENCE OF THE ASSESSEE AND NO REASONABLE OPPORTUNITY WAS GIVEN TO THE APPELLANT BEFORE ALLOWING THE M.A. 3. THE LEARNED COUNSEL FOR THE APPELLANT ALSO EXPLAIN THE REASONS FOR NOT RECEIVING THE NOTICE WHILE DECIDING THE M.A. BY THE ITAT C BENCH THAT IS THE ASSESSEE HAD CHANGED ITS ADDRESS AND INTIMAT ION FOR CHANGE OF ADDRESS HAS BEEN GIVEN TO THE A.O IN WRITING. THERE FORE HE REQUESTED TO ALLOW THE M.A. FILED BY THE APPELLANT. AT THE OUTSE T, LD. D.R. ARGUED THAT NO M.A. CAN BE FILED AGAINST THE M.A. WHEN M.A. ORD ER WAS PASSED U/S 254(2) OF THE ACT. THE M.A. CAN BE FILED IN CASE O F ORDER PASSED U/S 254(1) OF THE ACT. 4. WE HAVE HEARD THE RIVAL CONTENTION AND PERUSED THE MATERIAL ON RECORD. AS PER SECTION 254(2), THE ORDER CAN BE RECTIFIED W ITHIN 4 YEAR WHICH WAS PASSED U/S 254(1) OF THE I.T. ACT. THEREFORE NO M.A . CAN BE FILED AGAINST ORDER PASSED U/S 254(2) OF THE I.T. ACT. THE RECALL ORDER HAS BEEN FIXED FOR HEARING AND IF THE ASSESSEE HAS ANY THING TO SA Y HE WILL GET MA NOS 18 & 19/A/1 2 (IN ITA NO. 86 & 19/A /2009) . A.YS. 2002-03 & 2005- 06 3 OPPORTUNITY AT THE TIME OF REGULAR HEARING. THUS BO TH THE M.A FILED BY THE ASSESSEE ARE NOT MAINTAINABLE U/S 254(2) OF THE I.T ACT. 5. IN THE RESULT BOTH THE MISCELLANEOUS PETITION ARE D ISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 23 - 05 - 2014. SD/- SD/- ( MUKUL KR. SHRAWAT) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD