HASMUKH JAGSHI VISARIA, THANE V. ITO 1 (1) KALYAN, KALYAN

MA 216/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0597 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 31-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMEN
• Keywords: Bogus purchase; Rectification of order

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI PAVANKUMAR GADALE ( JM) M.A. NO. 216/MUM/2020 ARISING IN I.T.A. NO. 2301/MUM/2016 (ASSESSMENT YEAR 2009-10) M.A. NO. 217/MUM/2020 ARISING IN I.T.A. NO. 2303/MUM/2016 (ASSESSMENT YEAR 2011-12) M.A. NO. 218/MUM/2020 ARISING IN I.T.A. NO. 1601/MUM/2018 (ASSESSMENT YEAR 2011-12) SHRI HASMUKH JAGSHI VISARIA 201, VAGAD APARTMENT NEAR JANAM HOSPITAL CHARAI, THANE-WEST-400 601. PAN : AAAPV9059L VS. ITO-1(1) KALYAN THANE ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI MANI JAIN DEPARTMENT BY SHRI THARIAN OOMEN DATE OF HEARING 12 . 02 . 20 2 1 DATE OF PRONOUNCEMENT 15.02.2021 O R D E R PER SHAMIM YAHYA (AM) :- BY WAY OF THESE MISCELLANEOUS APPLICATIONS THE ASSE SSEE SEEKS RECTIFICATION OF MISTAKE IN THE COMMON ORDER OF THE TRIBUNAL IN ITA NO. 2302 & 2303/MUM/2016 AND 1601/MUM/2018 FOR A.YS. 2009-10, 2011-12 & 2011- 12 RESPECTIVELY VIDE ORDER DATED 2.3.2020. 2. LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT I SSUE IN THESE APPEALS RELATED TO BOGUS PURCHASES. DURING THE COURSE OF HE ARING THE ASSESSEE HAS RELIED UPON THE DECISION OF HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF M. HAZI ADAM & COMPANY (ITA NO. 1004 OF 2006 VIDE ORDE R DATED 11.2.2019). HOWEVER, IN THE ORDER OF THE TRIBUNAL THE SAME HAS NOT BEEN CONSIDERED. 2 3. UPON HEARING BOTH THE PARTIES AND PERUSING THE R ECORDS, WE FIND THAT THE DECISION OF HON'BLE JURISDICTIONAL HIGH COURT AS R EFERRED ABOVE WAS AVAILABLE AT THAT DATE OF HEARING OF THESE APPEALS. HENCE NO CONSIDERATION OF THE SAME CONSTITUTE MISTAKE APPARENT FROM RECORD. ACCORDINGL Y, THESE APPEALS ARE RECALLED. THE REGISTRY IS DIRECTED TO FIX THESE APP EALS FOR HEARING IN THE NORMAL COURSE. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS STAND ALLOWED. ORDER PRONOUNCED UNDER RULE 34(4) OF THE ITAT RULE S BY PLACING THE RESULT ON NOTICE BOARD ON SD/- SD/- (PAVANKUMAR GADALE) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 15/02/2021 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// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI