HEMANT M. MEHTA HUF, MUMBAI V. ACIT 33 (2), MUMBAI

MA 246/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5348 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bogus purchase
• Section: 64

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M. A. N o. 2 4 6/ M u m/2 0 2 1 (A r is in g o u t of I T A No . 64 83 /M u m/ 2 0 18 ) ( A s se ss m e nt Y e a r : 20 08- 0 9 ) Hemant M. Mehta HUF A-307/308, Ekta Terrace Dahanukar Wadi, Kandivali(W) Mumbai-400 607 Vs . ACIT-33(2) Room No.32, 3 rd Floor, C-11, Pratykashkar Bhavan Bandra(E) Mumbai-400 051 PA N / GI R N o . AA C H H 89 0 9 M (Appellant) : (Respondent) Appellant by : Shri Ashok Bansal Respondent by : Shri Ajit Kumar D at e o f H e a ri n g : 07.01.2022 Da t e o f P r o no un c e me nt : 18 .01.2022 Per Shamim Yahya, A. M.: By way of this miscellaneous application, assessee seeks rectification of mistake apparent from record in the order of this Tribunal in ITA No. 6843/Mum/2018 for AY 2008-09 vide order dated 06.12.2019. 2. Assessee submits that in the income tax appeal, assessee has challenged both the jurisdictional aspect as well as the merits of the addition for bogus purchases. The ITAT has adjudicated upon the merits of the case, but has left the issue of challenge to jurisdiction unadjudicated. Hence, it is the plea of the assessee that this issue should be adjudicated. 3. Having heard both the parties and perused the record, it is evident that the appeal before the ITAT was both for the challenge to the validity of jurisdiction of reopening as well as merits. ITAT has decided upon the merits and has left the issue of challenge of 2 M A N o s . 2 4 6 / M / 2 1 jurisdiction adjudicated. It is a mistake apparent from record. However, the mater cannot be adjudicated in the miscellaneous application. 4. Hence, this appeal is recalled for the limited purpose of adjudicating the issue raised on the challenge to jurisdiction. 5. In the result, the miscellaneous application stands allowed as above. Order pronounced in the open court on 18 .01.2022 Sd/- (Shamim Yahya) Accountant Member Mumbai; Dated : 18 .01.2022 Thirumalesh , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai