DHANANJAY F. SINGH, MUMBAI V. INCOME TAX OFFICER -23(2)(2), MUMBAI

MA 230/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6245 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 02-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARJOO GARODIADR
• Keywords: Rectification of order; Principle of natural justice

Judgement Text

I BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER MA NO. 230/MUM/2017 ARIS ING OUT OF ITA NO. 2289/MUM/2016 ( / ASSESSMENT YEAR : 2011 - 12 ) SHRI DHANANJAY F. SINGH 105, VASUDEO CHAMBERS MULUND GOREGAON LINK ROAD BHANDUP(W), MUMBAI - 400078 / V. THE INCOME TAX OFFICER 23(2)(2) MUMBAI . ./ PAN : ASXPS5586J ( / APPELLANT ) .. ( / RESPONDENT ) ASSESSEE BY : SH. VIMA L PUNMIYA (WITHDRAWAL LETTER DTD. 16 - 02 - 2018) REVENUE BY : SHRI ARJOO GARODIA,DR / DATE OF HEARING : 16 - 0 2 - 2018 / DATE OF PRONOUNCEMENT : 16 - 02 - 2018 / O R D E R PER RAMIT KOCHAR, A CCOUNTANT MEMBER THIS ABOVE MISCELLANEOUS APPLICATION , FILED BY THE ASSESSEE , BEING MA NO. 230/MUM/2017 ARISING OUT OF APPEAL BEARING ITA NO. 2289/MUM/2016 FOR ASSESSMENT YEAR 2011 - 12 , THE AS SESSEE HAS SOUGHT RECTIFICATION OF MISTAKE APPARENT FROM RECORDS IN THE ORDERS DATED 03 - 01 - 2017 PASSED BY THE INCOME - TAX APPELLATE TRIBUNAL, MUMBAI TRIBUNAL IN ITA NO. MA/230/MUM/2017 ARISING OUT OF ITA NO. 2289/MUM/2016 2 2289/MUM/2016 FOR THE ASSESSMENT YEAR 2011 - 12 . THE SAID ORDER WAS PASSED BY TRIBUNAL AFTER HEARING DEPART MENTAL REPRESENTATIVE WHILE THE ASSESSEE WAS NOT PRESENT ON THE DATE OF HEARING AND IT IS PRAYED IN MA THAT AFORESAID ORDER OF THE TRIBUNAL BE RECALLED AS IT IS AN EX - PARTE ORDER . 2. AT THE OUTSET LEARNED COUNSEL FOR THE ASSESSEE, SH. VIMAL PUNMIYA, CHA RTERED ACCOUNTANT PRESENTED LETTER DATED 16 - 02 - 2018 BEFORE THE TRIBUNAL SEEKING WITHDRAWAL OF THE AFORESAID MISCELLANEOUS APPLICATION BEING MA NO. 230/MUM/2017 ON THE GROUNDS THAT THE AO HAS DULY GIVEN EFFECT TO THE ORDER DATED 03 - 01 - 2017 OF THE TRIBUNAL AND NO W NO GRIEVANCE REMAINS WITH THE ASSESSEE AND PRAYER IS MADE SEEKING DISMISSAL OF MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ON THE GROUNDS OF BEING WITHDRAWN . THE LD DR FAIRLY DID NOT OBJECTED TO THE DISMISSAL OF THE MISCELLANEOUS APPLICATION ON THE GROUNDS OF BEING WITHDRAWN. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. THE BRIEF BACKGROUND IS THAT ASSESSEE HAD CLAIMED IN MA THAT AN EX - PARTE ORDER WAS PASSED BY T HE TRIBUNAL IN ITA NO. 2289/MUM/ 2016 ON 03 - 01 - 2017 AFT ER HEARING LEARNED DR BUT WITHOUT HEARING THE ASSESSEE WHICH BREACHED PRINCIPLES OF NATURAL JUSTICE WHICH IN ITSELF IS A MISTAKE APPARENT FROM RECORDS . IT HAD BEEN SUBMITTED THAT NO TICE OF HEARING WAS NOT SERVED ON THE ASSESSEE AND THE ASSESSEE WAS NOT AWA RE OF THE DATE OF HEARING BEFORE THE TRIBUNAL ON 21 - 12 - 2016. IT IS CLAIMED THAT THE AO HAS NOW GIVEN EFFECT TO THE TRIBUNAL ORDER AND AFTER THAT NO GRIEVANCE WHATSOEVER REMAINS WITH THE ASSESSEE. AFTER HEARING BOTH THE PARTIES, WE ORDER DISMISSAL OF MIS CELLANEOUS APPLICATION FILED BY THE ASSESSEE IN MA NO. 230/MUM/2017 ARISING OUT OF ITA NO. 2289/MUM/2016 ON THE GROUNDS OF BEING WITHDRAWN .WE ORDER ACCORDINGLY. MA/230/MUM/2017 ARISING OUT OF ITA NO. 2289/MUM/2016 3 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION BEING MA NO. 230/MUM/2017 FILED BY THE ASSESSEE IS DISMISSED AS INDICATED ABOVE . ORDER PRONOUNCED IN THE OPEN COURT ON 16 - 02 - 2018 16 - 02 - 2018 SD/ - SD/ - ( SAKTIJIT DEY ) ( RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 16 - 02 - 2018 [ N ISHANT VERMA, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED , MUMBAI 4. / CIT - CONCERNED , MUMBAI 5. , , / DR, ITAT, MUMBAI H BENCH 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI