INCOME TAX OFFICER WARD 26(3)(2), MUMBAI V. SHIVAJI VELJI VAVIA, MUMBAI

MA 183/MUM/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5727 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BABOOLAL M OSTWAL
• Section: 201

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) M.A.NO. 183/MUM/2018 ARISING OUT OF I.T.A. NO. 3156 /MUM/ 2017 (ASSESSMENT YEAR 20 09 - 10 ) SHRI SHIVAJI VELJI VAVIA C/2, HIMMAT SOCIETY KRISHNA NAGAR SAKI NAKA, ANDHERI - E MUMBAI - 400 072. PAN : AGSPP0711S V S . ITO WARD 26(3)(2) C/11, 5 TH FLOOR BANDRA KURALA COMPLEX BANDRA EAST MUMBAI - 400 051. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI BABOOLAL M. OSTWAL DEPARTMENT BY SHRI MANOJ KUMAR DATE OF HEARING 26 . 1 0 . 20 1 8 DATE OF PRONOUNCEMENT 30 . 11 . 201 8 O R D E R THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION REQUESTING FOR RECALL OF THE ORDER DATED 18.9.2017 PASSED BY THIS BENCH IN THE INCOME TAX APPEAL FILED BY THE ASSESSEE, REFERRED ABOVE. 2. IN THE P ETITION, THE ASSESSEE HAS STATED THAT HE HAS RAISED CERTAIN LEGAL ISSUES AND THE SAME HAVE NOT BEEN DISPOSED OF BY THIS BENCH. ACCORDINGLY, IT IS PRAYED THAT THE ORDER MAY BE RECALLED. 3. I HAVE HEARD THE PARTIES AND PERUSED THE RECORD. I HAVE ALSO GONE T HROUGH THE LOG BOOK MAINTAINED BY ME FOR NOTING THE ARGUMENTS OF THE COUNSEL. ON PERUSAL OF THE SAME, I NOTICED THAT THE ASSESSEE HAS NOT ADVANCED HIS ARGUMENTS ON THE LEGAL ISSUES URGED BY HIM IN THE GROUNDS OF APPEAL, MEANING THEREBY , AT THE TIME OF HEAR ING THE ASSESSEE HAS ARGUED ONLY ON THE GROUNDS URGED ON MERITS. HENCE, THERE WAS NO OCCASION FOR THE TRIBUNAL TO DISPOSE OF THE LEGAL GROUNDS URGED BY THE ASSESSEE. THE Q UESTION OF MISTAKE APPARENT MISTAKE FROM RECORD IN NOT DISPOSING OF ANY OF THE GROUND S , IN MY SHRI SHIVAJI VELJI VAVIA 2 VIEW , SHALL ARISE ONLY IF THE ASSESSEE HAS PRESSED THOSE GROUNDS DURING THE COURSE OF HEARING OF APPEAL AND THE TRIBUNAL HA S OMITTED TO ADJUDICATE THE SAME. THE FACTS PREVAILING IN THIS CASE IS DIFFERENT, AS DISCUSSED ABOVE. UNDER THESE SET OF F ACTS, I AM OF THE VIEW THAT THERE IS NO MISTAKE APPARENT FROM RECORD IN THE IMPUGNED ORDER PASSED BY THE TRIBUNAL. ACCORDINGLY, I DO NOT FIND ANY MERIT IN THE PETITION FILED BY THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 30 . 11 . 201 8 . SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 30 / 11/ 20 1 8 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( SENIOR P RIVATE S ECRETARY ) PS ITAT, MUMBAI