AMOL K SHAH, V. ITO 21(1)(1),

MA 330/MUM/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5630 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 10-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV
• Assessee Lawyers: RA JEEV WAGLAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH A, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER MA NO.330/M/2016 (ARISING OUT OF ITA NO.4511/M/2016 DATE OF DECISION : 24.08.2016) ASSESSMENT YEAR: 2009-10 SHRI AMOL C. SHAH (HUF) 167, READYMONEY TERRACE, WORLI NAKA, MUMBAI 400 018 PAN: AAAHA0841F VS. ITO, 21(1)(1), PIRAMAL CHAMBERS, 1 ST FLOOR, MUMBAI - 12 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI RAJEEV WAGLAY, A.R. REVENUE BY : SHRI RAJESH KUMAR YADAV, D.R. DATE OF HEARING : 07.04.2017 DATE OF PRONOUNCEMENT : 07.04.2017 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE PLEADING THAT A MISTAKE APPARENT ON RECORD HAS OCCU RRED IN THE ORDER DATED 24.08.2016 OF THE TRIBUNAL PASSED WHILE DISPOSING O F THE ITA NO.4511/M/2016 FOR ASSESSMENT YEAR 2009-10. 2. WE HAVE HEARD THE LD. COUNSEL FOR THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE COULD NOT POINT OUT ANY MISTAKE APPARE NT ON RECORD IN THE ORDER DATED 24.08.2016. HE, HOWEVER, HAS ARGUED ON MERIT S PLEADING THAT THE TRIBUNAL HAS NOT FOLLOWED THE ORDER OF BENCH IN THE CASE OF M/S. CARLTON COATS PVT. LTD. WHEREIN THE CLAIM OF DEDUCTION OF EXPENDI TURE HAS BEEN ALLOWED ON ACCOUNT OF TENANCY RIGHTS. IN OUR VIEW, THIS POINT CANNOT BE SAID TO BE A MISTAKE APPARENT ON RECORD AS THE TRIBUNAL HAS ALRE ADY DEALT WITH THE ABOVE CONTENTION OF THE ASSESSEE IN ITS ORDER DATED 24.08 .2016. THE QUESTION RAISED MA NO.330/M/2016 SHRI AMOL C. SHAH (HUF) 2 BY THE ASSESSEE HAS ALREADY BEEN DEALT WITH AND DIS CUSSED IN THE TRIBUNALS ORDER DATED 24.08.2016. UNDER THESE CIRCUMSTANCES, IT CANNOT BE SAID THAT ANY MISTAKE APPARENT ON RECORD HAS OCCURRED IN THE IMPU GNED ORDER OF THE TRIBUNAL. THERE IS NO MERIT IN THE APPLICATION OF THE ASSESSE E AND THE SAME IS THEREFORE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.04.2017. SD/- SD/- (B.R. BASKARAN) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 07.04.2017. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.