SHRI. SIRAJ AHMED JAMALBHAI BORA, Mumbai V. ITO WARD 1(3)(1), Mumbai

MA 290/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4450 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 23-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL DESH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH , MUMBAI BEFOR E: HONBLE JUSTICE P.P. BHATT, PRESIDENT & SHRI M.BALAGANESH, AM M.A. NO. 290 /MUM/2020 (ARISING OUT OF ITA NO. 1886 /MUM/ 2019 ( ASSESSMENT YEAR : ) SHRI SIRAJ AHMED JAMALBHAI BORA FLAT NO.7, SUNSWEPT BUNGLOW, 2 ND CROSS LANE LOKHANDWALA COMPLEX ANDHERI WEST MUMBAI 400 053 VS. ITO WARD 1(3)(1) R.NO.113, SCINDIA HOUSE N.M.ROAD BALLARD PIER MUMBAI - 400038 PAN/GIR NO. APJPB5993F (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI SUNIL MAKHIJA REVENUE BY SHRI SUNIL DESHPANDE DATE OF HEARING 26 / 03 /202 1 DATE OF PRONOUNCEMENT 26 / 03 /202 1 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSE D BY THIS TRIBUNAL ON 28/10/2020 WHEREIN IT HAS BEEN STATED THAT ONLY ASSESSEE HAD PREFERRED THE APPEAL BEFORE THIS TRIBUNAL AND REVENUE HAD NOT PREFERRED ANY APPEAL. ASSESSEE IN HIS MISCELLANEOUS APPLICATION HAS POINTED OUT THAT REVENUE ALSO HAD M A NO . 290 /MUM/ 2020 SHRI SIRAJ AHMED JAMALBHAI BORA 2 PREFERRED THE APPEAL BEFORE THIS TRIBUNAL IN ITA NO.3853/MUM/2019 ON 31/05/2019 AND THAT THIS FACT WAS NOT KNOWN TO THE ASSESSEE OR HIS AUTHORISED REPRESENTATIVE ON THE SCHEDULED DATE OF HEARING AND HENCE, SUCH WRONG STATEMENT WAS MADE BY THE LD. AR BEFORE THIS TRI BUNAL. IT WAS ALSO POINTED OUT IN THE MISCELLANEOUS APPLICATION THAT THE LD. DR ALSO WAS NOT ABLE TO PLACE ANY EVIDENCE ON RECORD AS TO THE FACT OF FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL. SINCE, BOTH THE APPEALS (I.E. ASSESSEE AS WELL AS REVEN UE) ARE TO BE HEARD TOGETHER CONTAINING SAME ISSUE, THE ASSESSEE APPEAL DISPOSED OFF BY THIS TRIBUNAL ON 28/10/2020 INDEPENDENTLY , WOULD CONSTITUTE MISTAKE APPARENT ON RECORD WARRANTING RECTIFICATION U/S.254(2) OF THE ACT. HENCE, WE DEEM IT FIT AND APPROPR IATE TO RECALL THE ORDER PASSED BY THIS TRIBUNAL ON 28/10/2020 IN ITS ENTIRETY. THE REGISTRY IS DIRECTED TO FIX THIS ASSESSEE APPEAL ALONGWITH REVENUE APPEAL IN ITA NO.3853/MUM/2019 IN NORMAL COURSE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED ON 26 / 03 /202 1 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( JUSTICE P.P. BHATT ) SD/ - (M.BALAGANESH) PRESIDENT ACCOUNTANT MEMB ER MUMBAI ; DATED 26 / 03 / 202 1 KARUNA , SR.PS M A NO . 290 /MUM/ 2020 SHRI SIRAJ AHMED JAMALBHAI BORA 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//