SHREE SAI STEEL INDUSTRIES INDIA (PRIVATE) LIMITED, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX-8(2)(1), MUMBAI

MA 337/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9152 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 03-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHTAR HANSARI
• Keywords: Period of limitation; Tangible material; Time period of passing order
• Section: 254(2)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL G BENCH MUMB AI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 337/MUM/2019 IN ITA NO. 4576/MUM/2017 (A.Y 2009-10 ) AND CO NO. 117/M/2019 IN MA NO. 88/M/2019 [IN ITA NO. 4576/M/2017 (A.Y 2 009-10 )] SHREE SAI STEEL INDUSTRIES INDIA PVT. LTD., 127, MAGAZINE STREET, DARUKHANA, MUMBAI-400010. PAN: AAJCS7709N VS. DCIT-8(2)(1), ROOM NO. 624, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI AKHTAR HANSARI (DR) DATE OF HEARING : 20.09.2019 DATE OF PRONOUNCEMENT : 20.09.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. THIS CROSS OBJECTION (CO) WAS FILED BY ASSESSEE I N MISCELLANEOUS APPLICATION (MA) FILED BY THE REVENUE FOR SEEKING RECTIFICATION IN THE ORDER DATED 20.12.2017 PASSED IN ITA NO. 4576/MUM/2017 FO R ASSESSMENT YEAR (AY) 2009-10. 2. IN THE MISCELLANEOUS APPLICATION THE APPLICANT/ ASS ESSEE CONTENDED THAT THE MA FILED BY THE REVENUE IS FILED WITHOUT GIVING THE APPLICANT/ ASSESSEE TO FILE CROSS OBJECTION. IT IS FURTHER CONTENDED THAT ORDER WAS PASSED BY THE TRIBUNAL ON 20.10.2017 AND THE MA WAS FILED ON 06.02.2019 AF TER EXPIRY OF LIMITATION PERIOD I.E. SIX MONTH OF PASSING OF LIMITATION PERI OD. THE ASSESSEE HAS ALSO PLEADED CERTAIN FACT THAT SOME FRAUD WAS ALLEGEDLY COMMITTED BY THE LOWER AUTHORITIES OR THAT NO TANGIBLE MATERIAL REGARDING RE-OPENING WAS PROVIDED TO THE ASSESSEE. IT IS FURTHER CONTENDED THAT THE ASSE SSEE FILED TWO SUCCESSIVE M.A.NO. 337/MUM/2019- SHRE E SAI STEEL INDUSTRIES INDIA PVT. LTD. 2 APPLICATIONS UNDER SECTION 154, WHICH HAS NOT BEEN DECIDED BY THE LOWER AUTHORITIES. IN THE CROSS OBJECTION, THE ASSESSEE P RAYED FOR MAKING REFERENCE TO THE HONBLE BOMBAY HIGH COURT UNDER SECTION 256. 3. THE ASSESSEE HAS ALSO FILED/SENT HIS AFFIDAVIT THRO UGH REGISTERED POST IN THE NAME OF REGISTRAR OF THIS TRIBUNAL. THE AFFIDAVIT W AS TREATED AS MISCELLANEOUS APPLICATION BY THE REGISTRY AND REGISTERED AS M.A. NO. 337/MUM/2019 DATED 03.06.2019. IN THE AFFIDAVIT, THE ASSESSEE HAS REPE ATED THE SIMILAR AVERMENTS AS STATED IN CROSS OBJECTION NO. 117/MUM/2019. 4. NOTICE OF M.A WAS SENT TO THE ASSESSEE FOR MORE THA N TWO OCCASIONS. THE NOTICES WERE ALSO SENT THROUGH DEPARTMENTAL REPRESE NTATIVE FOR HEARING FIXED ON 20.09.2019. DESPITE REPEATED NOTICE, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE IS PRESENT DESPITE SENDIN G REPEATED NOTICE. THEREFORE, WE LEFT NO OPTION EXCEPT TO HEAR THE LD. DR FOR THE REVENUE AND TO DECIDE THE C.O. AS WELL AS M.A. FILED BY THE APPLIC ANT/ASSESSEE. 5. THE LD. DR FOR THE REVENUE SUBMITS THAT THE ASSESSE E HAS FILED FRIVOLOUS CROSS OBJECTIONS BY PLEADING FALSE ALLEGATIONS AGAINST TH E LOWER AUTHORITIES. THE APPEAL OF ASSESSEE BEING ITA NO. 4578/MUM/2017 WAS DISMISSED BY TRIBUNAL VIDE ORDER DATED 20.12.2017. THOUGH, THE R EVENUE FILED M.A. NO. 88 OF 2019 WHICH WAS DISMISSED BY TRIBUNAL ON 05.07.20 19. THERE IS NO PROVISION IN THE INCOME TAX ACT OR INCOME TAX (APPE LLATE TRIBUNAL) RULES, 1963 FOR FILING CROSS OBJECTIONS IN M.A. THE LD. DR FURTHER SUBMITS THAT THE ASSESSEE IS FILING FRIVOLOUS APPLICATIONS JUST TO W ASTE THE PRECIOUS TIME OF THE M.A.NO. 337/MUM/2019- SHRE E SAI STEEL INDUSTRIES INDIA PVT. LTD. 3 TRIBUNAL. THE M.A. AND CROSS OBJECTION OF ASSESSEE MAY BE DISMISSED WITH EXEMPLARY COST. 6. WE HAVE CONSIDERED THE SUBMISSION OF LD. DR FOR THE REVENUE AND PERUSED THE RECORD OF ITA NO. 4576/MUM/2017 FOR A.Y. 2009-10, R ECORD OF M.A. NO. 88/MUM/2019. PERUSAL OF RECORD SHOWS THAT ASSESSEE S APPEAL IN ITA NO. 4576/MUM/2017 WAS ADJUDICATED ON MERIT AFTER CONSID ERING THE SUBMISSION OF ASSESSEE AND WAS DISMISSED VIDE ORDER DATED 20.1 2.2017. THE REVENUE FILED M.A. NO. 88/MUM/2019 AND THE SAME WAS DISMISSED ON 05.07.2019. BEFORE HERING OF M.A. NO. 88/MUM/2019, THE NOTICES WERE SE NT TO ASSESSEE ON MORE THAN FOUR OCCASIONS. AFTER HEARING THE LD. DR FOR T HE REVENUE, THE M.A. OF ASSESSEE WAS DISMISSED. 7. WE HAVE NOTED THAT THE ASSESSEE HAS FILED ITS CROSS OBJECTION FILED IN THE M.A. NO.88/MUM/2019. SECTION 253(4) PRESCRIBED THE SCOPE FOR FILING CROSS OBJECTION BY ASSESSING OFFICER OR BY ASSESSEE, ON T HE RECEIPT OF NOTICE THAT AN APPEAL AGAINST THE ORDER OF CIT(A) HAS BEEN PREFERR ED, BY ANY PARTY AS THE CASE MAY ON THE RECEIPT OF NOTICE OF APPEAL AGAINST THE ORDER OF CIT(A), WITHIN 30 DAYS OF RECEIPT OF NOTICE AGAINST ANY PAR T OF THE ORDER OF CIT(A), THOUGH THEY HAVE NOT APPEALED AGAINST SUCH ORDER OR ANY PART THEREOF. THERE IS NO SUCH PROVISION IN THE ACT FOR FILING CROSS OBJEC TION IN M.A. FILED UNDER SECTION 254(2) OR IN INCOME TAX (APPELLATE TRIBUNAL ) RULES, 1963. THUS, IN OUR CONSIDERED OPINION, THE CROSS OBJECTION FILED B Y ASSESSEE IS NOT MAINTAINABLE, HENCE, DISMISSED. SIMILARLY, THE AFFI DAVIT FILED BY DIRECTOR FOR M.A.NO. 337/MUM/2019- SHRE E SAI STEEL INDUSTRIES INDIA PVT. LTD. 4 MAKING REFERENCE TO HONBLE BOMBAY HIGH COURT HAS N O SUBSTANCE. THOUGH, IN OUR VIEW, IT IS A FIT CASE FOR LEVYING EXEMPLARY COST FOR FILING FRIVOLOUS APPLICATION YET WE ARE REFRAINING OURSELVES AS THE ASSESSEE IS NOT PRESENT BEFORE US. 8. IN THE RESULT, M.A. AS WELL AS C.O. FILED BY THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.09.2019. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 20.09.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR G BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI