JT CIT (OSD)-I, V. NARESH MALHOTRA,

MA 271/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7285 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2011
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: I
• Assessment Year: 1998-1999
• Appeal Filed On: 10-05-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH: MUMBAI BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCONTANT MEMBER MA NO.271/MUM/2011 ARISING OUT OF ITA NO.2949/M/2010, 1998-99 JT. COMMISSIONER OF INCOME TAX (OSD)-I, CENTRAL RANGE -7, R. NO.413, 4TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI -400 020 ....... APPLICANT VS SHRI NARESH MALHOTRA, PRIME FOCUS LIMITED, 2, ANAND KUNJ, NORTH AVENUE, LINKING ROAD, SANTACRUZ (W), MUMBAI -400 054 ..... RESPONDENT PAN: AADPM 9824 K APPLICANT BY: SHRI SHANTAM BOSE RESPONDENT BY: SHRI RAJAN R. VORA DATE OF HEARING: 30.09.2011 DATE OF PRONOUNCEMENT: 31.10.2011 O R D E R PER R.S. PADVEKAR, JM THIS MISC. APPLICATION IS FILED BY THE REVENUE STAT ING THAT THE TRIBUNAL HAS DISPOSE OFF THE APPEAL BEING ITA NO.29 49/M/2009 VIDE ORDER DATED 20.10.2010 AND IN THE SAID ORDER THERE ARE MISTAKE APPARENT ON THE RECORD, HENCE, THE PRESENT APPLICAT ION IS FILED U/S.254(2) OF THE ACT FOR RECTIFICATION THEREOF. 2. THE FIRST GRIEVANCE OF THE REVENUE IS THAT THE T RIBUNAL DISPOSED OFF THE GROUND NOS.1 TO 4 OF THE APPEAL BEING ADDIT ION MADE UNDER THE MA 271/MUM/2011 SHRI NARESH MALHOTRA 2 HEAD INCOME FROM HOUSE PROPERTY VIDE PARA 4, 5, & 6 OF ITS ORDER AND DELETED THE ADDITION MADE BY THE A.O. OF ` 2,87,520/-. IT IS FURTHER STATED THAT THE SAID GROUNDS WERE NOT PRESS ED BY THE LD. A.R. FOR THE APPELLANT-ASSESSEE AND HENCE, IT IS A MISTA KE APPARENT ON THE RECORD AS EVEN IF THOSE GROUNDS WERE NOT PRESSED TH E TRIBUNAL HAVE GIVEN RELIEF TO THE ASSESSEE. 3. WE HAVE HEARD THE LD. D.R. OF THE REVENUE AND LD . A.R. FOR THE COUNSEL. WE HAVE ALSO VERIFIED OUR LOG-BOOK AND RE CORD. WE FIND THAT THE ASSESSEE HAS NOT PRESSED GROUND NO.3. WE FURTH ER FIND THAT THE ISSUE HAS NOT BEEN ADJUDICATED ON MERIT AND THE REL IEF WAS GRANTED ALLOWING GROUND NO.3. THE LD. A.R. FAIRLY CONCEDED THAT THE GROUND NO.3 WAS NOT PRESSED. AT THE SAME TIME, HE PLEADED THAT AS THE ISSUE WAS NOT ADJUDICATED ON MERIT AND GROUND NO.2 & 4 WE RE PRESSED HENCE THE MATTER MAY BE RECALLED AND ASSESSEE MAY B E PERMITTED TO ARGUE ON MERIT. WE FIND THAT THOUGH THE LD. A.R. F OR THE ASSESSEE DID NOT PRESS GROUND NO.3, THE RELIEF WAS GIVEN BY ALLO WING THE SAID GROUND. NEEDLESS TO SAY, AS THE ASSESSEE HAS NOT P RESSED GROUND NO.3, THE TRIBUNAL WAS WRONG IN ADJUDICATING THE SA ID GROUND AND HENCE, RELIEF GRANTED ON SAID GROUND IS WITHDRAWN. AT THE SAME TIME AS GROUND NO.2 AND 4 ARE NOT DECIDED, WE RECALL THE ORDER TO DECIDE GROUND NO.2 & 4. 4. THE NEXT GRIEVANCE OF THE REVENUE IS THAT THE TR IBUNAL HAS DECIDED THE GROUND NO.5 TO 7 OF THE ASSESSEE, WHICH ARE IN RESPECT OF THE ADDITION MADE ON ACCOUNT OF THE JEWELLERY FOUND DURING THE COURSE OF THE SEARCH. IT IS STATED IN AN APPLICATION THAT THOSE GROUNDS WERE ALSO NOT PRESSED BY THE LD. A.R. OF THE ASSESSEE. 5. WE HAVE HEARD THE PARTIES. WE HAVE ALSO VERIFIE D OUR LOG-BOOK AS WELL AS APPEAL RECORD. WE FIND THAT THE CONTENT ION RAISED BY THE REVENUE IN RESPECT OF GROUND NO.5 TO 7 IS NOT CORRE CT AS PER THE RECORD BEFORE US. WE, THEREFORE, REJECT THE SAID CONTENTI ON OF THE REVENUE. AT MA 271/MUM/2011 SHRI NARESH MALHOTRA 3 THE SAME TIME, ON THE FIRST CONTENTION, WE RECALL T HE ORDER OF THE TRIBUNAL TO ADJUDICATE THE GROUND NO.2 & 4 ON MERIT AND REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURS E. 6. IN THE RESULT, REVENUES M.A. IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31ST OCTOBER , 2011. SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 31ST OCTOBER, 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)CENTRAL-V, MUMBAI, 4) THE CIT- CENTRAL -II, MUMBAI. 5) THE D.R. I BENCH, MUMBAI. BY ORDER ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( B.R. MITTAL ) JUDICIAL MEMBER MA 271/MUM/2011 SHRI NARESH MALHOTRA 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 25.10.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 28.10.2011 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