HEM CHANDRA R GAVANKAR, MUMBAI V. INCOME TAX OFFICER-21(1)(2), MUMBAI

MA 224/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8252 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 28-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BNISHANT SAMAIYA
• Assessee Lawyers: M H NAHAR
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER M.A. NO. 2 2 4 /MUM./2019 ( ARISING OUT OF ITA NO. 7451 / MUM . /201 7 ) ( ASSESSMENT YEAR : 20 06 07 ) LATE HEMCHANDRA R. GOVANKAR B 305, ATHASHRI BANER OPP. P.K. SHRODD ROAD NANER, PUNE 411 045 PAN ACLPG6019L . APPELLANT V/S INCOME TAX OFFICER WARD 21 ( 1 )( 2 ), MUMBAI . RESPONDENT ASSESS EE BY : SHRI M.H. NAHAR REVENUE BY : SHRI BNISHANT SAMAIYA DATE OF HEARING 14 .0 6 .2019 DATE OF ORDER 17.07.2019 O R D E R PER SAKTIJIT DEY. J.M. BY WAY OF THE AFORESAID MISC. APPLICATION PURPORTEDLY FILED UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT' ), THE ASSESSEE SEEKS RECALL OF THE ORDER DATED 30 TH NOVEMBE R 2018, PASSED IN ITA NO.7451/MUM./2017. 2 . FROM THE CONTENTS OF THE MISC. APPLICATION AS WELL AS THE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE, IT IS EVIDENT, THE REASON FOR WHICH THE ASSESSEE S EEKS RECALL OF THE APPEAL ORDER IS, 2 LATE HEMCHANDRA R. GOVANKAR THE RATIO LAID DO WN BY THE HON'BLE JURISDICTIONAL HIGH COURT IN PRAKASH V/S ITO, [2008] 312 ITR 40 (BOM.) IS NOT APPLICABLE TO THE FACTS OF THE PRESENT CASE. IT IS FURTHER EVIDENT , WHILE DECIDING THE ISSUE IN THE APPEAL ORDER, THE TRIBUNAL HAS NOT ONLY EXHAUSTIVELY DEALT W ITH THE RELEVANT FACT S BUT ARRIVED AT ITS CONCLUSION BACK BY PROPER REASONING. IF THE ASSESSEE IS AGGRIEVED WITH THE ORDER PASSED BY THE TRIBUNAL, THE REMEDY AVAILABLE TO THE ASSESSEE IS BY WAY OF FILING APPEAL BEFORE THE HIGHER APPELLATE COURT. PRIMA FACI E , THE REASON ON THE BASIS OF WHICH THE ASSESSEE SEEKS RECALL OF THE APPEAL ORDER DOES NOT COME WITHIN THE AMBIT OF MISTAKE APPARENT ON THE FACE OF RECORD , AS ENVISAGED UNDER SECTION 254(2) OF THE ACT. BY FILING THE PRESENT APPLICATION, THE ASSESSEE ONLY SEEKS REVIEW OF THE ORDER PASSED BY THE TRIBUNAL EARLIER. THIS, IN OUR VIEW, IS NOT PERMISSIBLE UNDER SECTION 254(2) OF THE ACT. THAT BEING THE CASE, WE DO NOT FIND MERIT IN THE APPLICATION FILED BY THE ASSESSEE. 3 . IN THE RESULT, MISC. APPLICATION IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN C OURT ON 17.07.2019 SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 17.07.2019 3 LATE HEMCHANDRA R. GOVANKAR COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI