CARMINA J.A. FERNANDES, V. I.T.O. WD.19(3)(1),

MA 192/MUM/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0885 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 28-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI C BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI P. M. JAGTAP, AM & SHRI VIJAY PAL RAO, JM MISCELLANEOUS APPLICATION NO. 192/MUM/2011 ( ARISING FROM ITA NO. 2497 & 4249/MUM/2005 A. Y - 20 01-02 ) ITO WARD 19(3), ROOM NO. 307, PIRAMAL CHAMBERS, PAREL, LALBAUG, MUMBAI-400012 VS MRS. CARMINA J. A. FERNANDES 101, KLYMORE, 1 ST FLOOR, 1-REBELLOW ROAD, BANDRA (W), MUMBAI-400050 (APPLICANT) (RESPONDENT) PAN NO. AAAPF1413G ASSESSEE BY SHRI VIJAY MEHTA REVENUE BY SHRI PITAMBAR DAS DATE OF HEARING 27 TH SEPTEMBER 2013 DATE OF PRONOUNCEMENT 27 TH SEPTEMBER 2013 ORDER PER VIJAY PAL RAO, JM THIS MISCELLANEOUS APPLICATION BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER DATED 12.5.2008 OF THIS TRIBUNAL WHEREBY THE CROSS APPEALS FOR THE ASSESSMENT YEAR 2001-02 WERE DISPOS ED OFF. 2. WE HAVE HEARD THE LD. DR AS WELL AS LD. AR AND C ONSIDERED THE RELEVANT MATERIAL ON RECORD. THE REVENUE IS SEEKING RECTIFICATION IN THE IMPUGNED ORDER ON THE BASIS OF SUBSEQUENT ORDER OF THIS TRIBUNAL IN THE CASE OF VIJAYKUMAR M. SHAH VS DCIT IN ITA NO . 552/M/2006 DATED 26.2.2009 WHEREIN A CONTRARY VIEW WAS TAKEN. IT IS PERTINENT TO NOTE THAT A SUBSEQUENT CONTRARY VIEW TAKEN BY THE C O-ORDINATE BENCH OF THIS TRIBUNAL DOES NOT AMOUNT TO AN APPARENT ERR OR ON THE FACE OF MA 192/M/2011 MRS. CARMINA J. A. FERNANDES 2 THE EARLIER ORDER OF THE TRIBUNAL. ACCORDINGLY, WE DO NOT FIND ANY SUBSTANCE IN THE MISCELLANEOUS APPLICATION OF THE R EVENUE AS THE MISCELLANEOUS APPLICATION DOES NOT BRING OUT ANY MI STAKE APPARENT IN THE IMPUGNED ORDER OF THE TRIBUNAL. RATHER BY WAY O F THE MISCELLANEOUS APPLICATION THE REVENUE SEEKS A REVIE W OF THE EARLIER ORDER OF THIS TRIBUNAL. MOREOVER, IT IS TRANSPIRED THAT THE REVENUE HAD ALSO FILED A MISCELLANEOUS APPLICATION NO. 803/M/20 03 AGAINST THE SAME ORDER WHICH WAS DISMISSED BY THIS TRIBUNAL VID E ORDER DATED 11.8.2009 THEREFORE, THE PRESENT MISCELLANEOUS APPL ICATION IS NOT MAINTAINABLE AND IT IS RATHER A MISUSE AND ABUSE OF PROCESS OF LAW. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PR ORDER PR ORDER PR ORDER PRONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARIN G I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON 2 22 27 77 7 TH THTH TH SEPTEMBER SEPTEMBER SEPTEMBER SEPTEMBER 2013 2013 2013 2013 SD/- SD/- (P. M. JAGTAP) ACCOUNTANT MEMBER (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI: DATED: 27 TH SEPTEMBER 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI