ITO 1(2)(2), V. SUDHIR OMPRAKASH BAHL,

MA 24/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4782 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Department
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 25-01-2016
• Court: TRIBUNAL
• Department Lawyers: A K DAS
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL E , BENCH MUMBAI BEFORE SHRI R. C. SHARMA , A M & SHRI SANJAY GARG , J M MISCELLANEOUS APPLICATION NO. 24 / MUM/20 1 6 (ARISING OUT OF ITA NO . 1839 /MUM/20 1 3 ) ( / ASSESSMENT YEAR : 20 09 - 2010 ) ITO - 1(2)(2), MUMBAI - 20 VS. SHRI SUDHEER OMPRAKASH BAHL, 41 - B, JOLLY MAKER APARTMENT - I, CUFFE PARADE, MUMBAI - 400005 ./ ./ PAN/GIR NO. : A A MPB 8549 F /REVENUE BY : SH RI A.K.DAS /ASSESSEE BY : SHRI M.SUBRAMANIAN / DATE OF HEARING : 06 /0 5 /2016 / DATE OF PRONOUNCEMENT : 23/09 / 2016 / O R D E R PER R.C.SHARMA ( A .M.) : TH IS MISCELLANEOUS AP PLICATION FILED BY THE REVENUE AROSE OUT OF ORDER DATED 17 TH JUNE, 2015 IN ITA NO.1839/MUM/2013. 2. THROUGH THIS MISCELLANEOUS APPLICATION IT WAS CONTENDED BY LD. DR THE TRIBUNAL RELIED ON THE DECISION OF HON BLE DELHI HIGH COURT ON MONI K. SUBBAS CASE WH ICH SUPPORTS THE CASE OF DEPARTMENT MORE BECAUSE OF THE REASONS BROUGHT OUT BY AO IN PARA 4.15 & 4.16 OF THE ASSESSMENT ORDER. IT WAS, THEREFORE, CONTENDED THAT TRIBUNAL SHOULD RECONSIDER ITS ORDER BY ADMITTING THIS MISCELLANEOUS APPLICATION. 3. WE HAVE GO NE THROUGH THE MISCELLANEOUS APPLICATION FILED BY REVENUE AS WELL AS ORDER OF THE TRIBUNAL. WE FOUND THAT THE APPEAL FILED BY THE REVENUE WAS DISMISSED BY TRIBUNAL VIDE ITS ORDER DATED 17 - 6 - 2015 BY FOLLOWING THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 1999 - 2000 TO 2002 - 03 AND ASSESSMENT YEAR 2005 - 06. IT WAS BROUGHT TO OUR NOTICE THAT EARLIER ORDER OF THE TRIBUNAL HAS ALREADY M A NO. 2&3 /1 6 2 BEEN CONFIRMED BY HONBLE HIGH COURT VIDE ITS ORDER DATED 22 - 2 - 2014. UNDER THESE CIRCUMSTANCES, WE DO NOT FIND ANY MISTAKE MUCH LESS AND APPARENT MISTAKE IN THE ORDER OF TRIBUNAL. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23/09 / 201 6 SD/ - SD/ - S ANJAY GARG R.C.SHARMA JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 23/09 /201 6 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RES PONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//