C.K. SHAH, V. ACIT 4(2),

MA 24/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3584 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 1993-1994
• Appeal Filed On: 15-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: MUM BAI BEFORE SHRI R S SYAL, ACCOUNTANT MEMBER AND SHRI D K AGARWAL, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO 24/MUM/2010 ARISING OUT OF ITA NO 7448/MUM/1996 FOR AY 1993-94 SHRI CHANDRAKANT KANTILAL SHAH, FLAT NO.1, GROUND FLOOR, REKHA CO-OP HSG SOCIETY, 46, RIDGE ROAD, WALKESHWAR, MUMBAI -400 006 PAN: AAIPS 4768 B VS ACIT 5(1), MUMBAI APPLICANT RESPONDENT APPLICANT BY: MR RAJIV KUMAR RESPONDENT BY: MR T T JACOB ORDER PER R S SYAL THIS MISCELLANEOUS APPLICATION (MA) U/S 254(2) OF T HE INCOME-TAX ACT, 1961 HAS BEEN MOVED BY THE APPLICANT SEEKING RECTIF ICATION OF THE ORDER OF THE TRIBUNAL DATED 30.5.2006 PASSED IN ABOVE ITA NO.744 8/MUM/1996 IN RELATION TO THE ASSESSMENT YEAR 1993-94. 2. THE LEARNED COUNSEL FOR THE ASSESSEE CONTE NDED THAT THE ASSESSEE PREFERRED APPEAL BEFORE THE TRIBUNAL IN ITA 7448/MU M/1996 IN RELATION TO ASSESSMENT YEAR 1993-94, WHICH WAS PARTLY ALLOWED. HE SUBMITTED THAT THE ORDER OF THE CIT (A), AGAINST WHICH THE APPEAL WAS PREFERRED WAS, IN FACT, SIGNED BY ONE INCOME TAX OFFICER IN THE OFFICE OF THE CIT (A)-V, MUMBAI AND NOT THE FIRST APPELLATE AUTHORITY. HE SUBMITTED THAT, THIS FACT WAS NOTICED AFTER PASSING OF THE ORDER OF THE TRIBUNAL. HE RELIED ON THE JUDGME NT OF THE HONBLE SUPREME COURT IN M D BHORUKA TEXTILES LTD VS KASHMIRI RICE INDUSTRIES 2009-(092)-SCL- MA 24/M/2010 SHRI CHANDRAKANT KANTILAL SHAH 2 0335-SC FOR CONTENDING THAT AN UNSIGNED OR SIGNED B Y A WRONG AUTHORITY WAS A NULLITY. IN VIEW OF THESE FACTS, HE SUBMITTED THAT THE ORDER PASSED BY THE CIT (A) AGAINST WHICH THE ASSESSEE PREFERRED THE APPEAL BEF ORE THE TRIBUNAL BE HELD AS NULLITY AND THE APPEAL OF THE ASSESSEE BE ALLOWED. IN THE OPPOSITION, THE LEARNED DEPARTMENTAL REPRESENTATIVE RELIED ON THE I MPUGNED ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THR OUGH THE RELEVANT MATERIAL ON RECORD. THE ORDER PASSED BY THE CIT (A ) ON 30.10.1996 IN RELATION TO THE ASSESSMENT YEAR 1993-94 HAS ALSO BEEN PERUSED. IT IS SEEN THAT THE SAME IS DULY SIGNED BY DR SHIRISH, COMMISSIONER OF INCOME-T AX (APPEALS)-V, MUMBAI AT THE PLACE MEANT FOR THE SIGNING BY THE FIRST APPELL ATE AUTHORITY. THEREAFTER, COPY HAS BEEN DIRECTED TO BE SENT TO APPELLANT, AC-CIRC LE 4(2) MUMBAI AND CIT CITY IV, MUMBAI UNDER THE INITIALS OF SOME OFFICER FOR C IT (A)-(V)(MUMBAI). IT IS, THEREFORE, CLEAR THAT THE ORDER PASSED BY THE LEARN ED CIT (A) IS VERY MUCH SIGNED BY HIM. ONLY THE ADMINISTRATIVE WORK OF SEN DING COPIES OF THE ORDER TO THE CONCERNED PARTIES HAS BEEN DONE BY SOME OFFICIA L IN CIT (A)S OFFICE. AS SUCH, WE ARE UNABLE TO FIND ANYTHING WRONG IN THE O RDER OF THE LEARNED CIT (A). THE JUDGMENT RELIED ON BY THE LD. AR, IS NOT APPLIC ABLE TO THE FACTS OF THE INSTANT CASE. 4. THAT APART, THIS ISSUE WAS NEVER RAISED BEFOR E THE TRIBUNAL, AS ADMITTED BY THE LEARNED AUTHORIZED REPRESENTATIVE HIMSELF IN TH E PRESENT PROCEEDINGS. SCOPE OF THE PROCEEDINGS U/S 254(2) IS CONFINED TO RECTIFYING ANY MISTAKE, WHICH IS APPARENT FROM RECORD. THE SAME DOES NOT EXTEND TO ENTERTAINING NEW GROUND FOR THE FIRST TIME AND VENTURING TO DECIDE ON THE S AME. 5. IN VIEW OF THE FOREGOING REASONS, WE ARE UNAB LE TO FIND ANY MISTAKE, MUCH LESS THE MISTAKE APPARENT FROM RECORD IN THE IMPU GNED ORDER WARRANTING ANY INTERFERENCE. MA 24/M/2010 SHRI CHANDRAKANT KANTILAL SHAH 3 6. IN THE RESULT, MA IS DISMISSED. ORDER PRONOUNCED ON 16TH APRIL 2010. SD/- ( D K AGARWAL ) JUDICIAL MEMBER SD/- ( R S SYAL ) ACCOUNTANT MEMBER MUMBAI, DATE: 16TH APRIL 2010 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CCIT (A) -IV, MUMBAI. 4) THE CIT CITY-IV, MUMBAI. 5) THE D.R. C BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI CHAVAN* MA 24/M/2010 SHRI CHANDRAKANT KANTILAL SHAH 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 16.4.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 16.4.2010 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER *