Late Khushbuben R.Manwani by L/H Rajesh A Manwani, Anand V. The Income tax Officer,Ward-1, Anand

MA 236/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1576 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SHARMA SR D R MS ARTI
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER LATE KHUSHBUBEN R. MANWANI, BY L/H, RAJESH A MANWANI, C/O. JAY AMBA TRADING CO, 19, MARKET YARD, SARDAR GUNJ, ANAND - 388001 PAN: AOBPM7177H (APPELLANT) VS THE IT O , WARD - 1, ANAN D (RESPONDENT) REVENUE BY : S H RI VIKRAM SHARMA , SR. D . R. ASSESSEE BY: MS. ARTI N. SHAH, A.R. DATE OF HEARING : 07 - 12 - 2 018 DATE OF PRONOUNCEMENT : 02 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THIS MA AGAINST THE ORDER OF THE ITAT VIDE ITA NO. 1184/AHD/2013 REQUESTING FOR HEARING THE CASE AFRES H ON THE GROUND THAT LATE KHUSHB U BEN R MANWA N I HAS EXPIRED ON 4 TH SEP, 20 09 AND ON HIS BEHALF HER HUSBAND SHRI RAJESH A. MANWANI W AS THE AUTHORIZED PERSON IN WHOSE NAME THE NOTICE WAS SERVED . H E WAS STAYING IN DUBAI AND AFTER THE DEATH KHUS H BUBEN , HE IMMEDIATELY GOT MARRIED AND HAD NO RELATION WITH THE FAMILY MEMBER OF KHUS H B U BEN. M.A. NO. 236/AHD/2018 (ARI SING OUT OF I T A NO . 1184 / A HD/20 13) A SSESSMENT YEAR 200 8 - 09 M. A. NO. 236/AHD/2018 (IN I.T.A NO. 1184 /AHD/20 13) A.Y. 2008 - 09 PAGE NO LATE KHUSHBUBEN R. MANWANI VS. IT O 2 IT WAS FURTHER SUBMITTED THAT NOTICE SENT BY ITAT REGISTERED POST MIGHT HAVE BEEN RECEIVED BY HER HUSBAND SHRI RAJESH A. MANWANI BUR HE HA D NOT INFORMED ABOUT THE SAME TO THE FAMILY MEMBER OF LATE KHUSBHU. IT IS ALSO SUBMITTED THAT NOW SH. BHOJR AJ P LUHANA BROTHER OF THE ASSESSEE S BROTHER SHALL BE COMPLYING WITH ALL THE TAX MATTER. WE HAVE PERUSED THE MATERIAL ON RECORD CAREFULLY AND IT IS NOTICED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED B Y THE CO - ORDINATE BENCH O F THE ITAT VIDE IT A NO. 11 84/AHD/201 3 DATED 25 TH APRIL, 2016 FOR WANT OF NON - PROSECUTION. IT IS NOTICED THAT AP PER FORM NO. 35 EVEN THE APPEAL BEFORE THE LD. CIT(A) WAS FILED BY THE HUSBAND OF THE ASSESSEE AS LEGAL AUTHORIZED REPRESENTATICE ON 27/11/2011.THE HEARING BEFORE THE LD. CIT (A) WERE DULY ATTENDED AND THE LD. CIT(A) HAS PASSED THE APPEAL ORDER IN THE NAME OF LEGAL HEIR THE HUSBAND OF THE ASSESSEE SHRI RAJESH A. MANWANI. THEREAFTER AS PER FORM NO. 36 THE LEGAL AUTHORIZED HEIR OF THE ASSESSEE HER HUSBAND SHRI RAJESH A. MANWANI HAD FILLED THE APPEAL BEFORE THE ITAT AGAINST THE ORDER OF THE LD. CIT(A) ON 22.04.2013. IT IS ALSO NOTICED THAT THAT ALL THE NOTICES AND ORDER PASSED HAVE BEEN DULY SERVED UPON THE LEGAL HEIR AND AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. THE IM PUGNED MISCELLANEOUS APPLICATION IS TIME BARRED BY 674 DAYS. W E HAVE SEEN THAT THE TIME LIMIT FOR FILING MIS CELLANEOUS APPLICATION BEFORE IT AT AS PER PROVISION OF SECTION 254(2) IS SIX MONTH FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED. THE RE LEVANT PART OF PROVISION OF THIS SECTION IS REPRODUCED AS UNDER: - SECTION 254 (2) THE APPELLATE TRIBUNAL MA Y, AT ANY TIME WITHIN [SIX MONTHS FROM THE END OF MONTH IN WHICH THE ORDER WAS PASSED] WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECOR D, AMEND ANY ORDER PASSED BY IT UNDER SUB - SECTION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSEE OR THE ASSESSING OFFICER. W E HAVE NOTICED THAT ALL THE NOTICES OF HEARING AND THE ORDER PASSED WERE DULY SERVED U PON THE L/H OF THE ASSESSEE AS PER THE GIVEN ADDRESS. AFTER CONSIDERING THE FACTS AS SUPRA WE DO NOT FIND ANY SUBSTANCE IN THE MISC. APPLICATION OF THE ASSESSEE. T HEREFORE, KEEPING IN VIEW OF THE PROVISION OF SECTION 254(2), WE CONSIDER THAT THE MISCELLANE OUS APPLICATION FILED BY T H E ASSSE SSEE HAS BECOME TIME BARRED I N VIEW OF THE PRESCRIBED TIME LIMIT AS M. A. NO. 236/AHD/2018 (IN I.T.A NO. 1184 /AHD/20 13) A.Y. 2008 - 09 PAGE NO LATE KHUSHBUBEN R. MANWANI VS. IT O 3 MENTIONED ABOVE, IN THE LIGHT OF THE ABOVE FACTS , WE DO NOT FIND ANY MERIT IN THE MA AND THE SAME IS DISMISSED. 2. IN THE RESULT, THE MISCELLANEOUS APPL ICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 02 - 01 - 20 19 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 02 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,