JAYPRKASH BARBHAYA, MUMBAI V. ITO 29 (1)(5), MUMBAI

MA 338/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5601 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE S/SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O S . 338 / M/201 9 & 339 /M/201 9 (ARISING OUT OF ITA NO S . 4485 /MUM/201 6 & 4486 /M/201 6 ) ( / ASSESSMENT YEAR S : 2009 - 10 & 2010 - 1 1 ) JAYPRAKASH D. BARBHAYA 301 - 302 MAHAVIR APARTMENT, SARVODAYA NAGAR, MULUND WEST, MUMBAI - 80 . / VS. ITO - 29(1)(5) ROOM NO.107, C - 10, PRATYAKSHAKAR BHAVAN, BKC BANDRA EAT MUMBAI - 400051. /. /. PAN/GIR NO. : AGPPB 9599 J ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 30 / 08 / 2 01 9 /DATE OF PRONOUNCEMENT: 07 / 11 / 2019 ORDER PER AMARJIT SINGH, J M BY WAY OF THESE MISCELLANEOUS APPLICATION S THE ASSESSEE SEEKS THE RECTIFICATION OF MISTAKE APPARENT FROM RECORD IN THE ORDER OF THIS TRIBUNAL IN ITA. NO. 4485/M/2016 AND ITA. NO.4486/M/2016 FOR THE A.Y. 2009 - 10 & 2010 - 11 VIDE ORDER DATED 22.11.2018 . IN THE ASSESSEE S CASE THE APPEAL S WERE OR IGINALLY DECIDED ON 24.11.2017 . THESE CASE S WERE S UBSEQUENTLY RECALLED AS JURISDICTIONAL GROUND WAS NOT ADJUDICATED. SUBSEQUENTLY , BY WAY OF THE ABOVE ORDER HONBLE ITAT HAS DULY ADJUDICATED THAT THE GROUND RAISED ON JURISDICTIONAL THE ITAT ALSO DEALT WITH THE ISSUE RAISED BY THE ASSESSEE WIT H REGARD TO THE HON BLE SUPREME COURT DECISION IN THE CASE OF GKN DRIVESHAFTS (INDIA) LTD. VS. DCIT (2003) 259 ITR 19 (SC) . ASSESSEE BY: SHRI DEVENDRA JAIN (AR) REVENUE BY: SHRI J. SARAVANAN (DR) MA NOS.338 & 339 / MUM/20 19 2. A FTER DULY CONS ID ERING THE SAME THE TRIBUNAL UPHELD THE VALIDITY OF T HE REOPENING. NOW BY WAY OF THESE MISCELLANEOU S APPLICATION S , THE ASSESSEE CONTENDS THAT THE HONBLE ITAT HAS NO T PROPERLY DISPOSED OF F THE ISSUE OF REOPENING. I T HAS BEEN CONTENDED THAT THE HONBLE ITAT HAS NO T CON SIDERED THE ISSUE OF THE HONBLE APEX COURT IN THE CASE OF GKN DRIVESHAFTS (INDIA) LTD. VS. DCIT (200 3) 259 ITR 19 (SC) . 3 . PER CONTRA THE LD. REPRESENTATIVE OF THE DEPARTMENT HAS SUBMITTED THAT THE ASSESSEE IS NOW SEEKING OF REVIEW OF THE ORDER . H E SUBMITTED THAT THE ITAT HAS DULY TAKEN NOT E OF THE CO NTENTION RAISED BY THE ASSESSEE REGARDING THE ISSUE OF GKN DRIVESHAFTS (INDIA) LTD. IN PARA NO. 8 OF THE AFORESAID ITAT ORDER. HE SUBMITTED THAT THE TRIBUNAL HAS DULY TAKEN NOTE THAT THE DUE PROCEEDING AS LAID DOWN HAS BEEN FOLLOWED. 4 . UPON CAREFUL CONSID ERATION, WE FIND THAT THE ASSESSEE IS IN F ACT SEEKING REVIEW OF THE ORDER. T HE ASSESSEE HAS CHALLENGED TO THE VALIDITY OF THE REOPENING AND THE ISSUE OF FOLLOWING PROCEDURE AS LAID DOWN BY THE HONBLE APEX COURT IN THE CASE OF GKN DRIVESHAFTS (INDIA) LTD. WAS DULY TAKEN NOTE OF THE ITAT IN THIS AFORESAID ORDER. THEREAFTER BY PROPER SPEAKING ORDER ITAT HAS DISMISSED THE ASSESSEES CHALLENGED T O THE VALIDITY OF THE REOPENING. H ENCE, IT IS CLEAR THAT THE ASSESSEE IS NOW SEEKING THE REVIEW OF THE ORDER WHICH IS NOT PERMISSIBLE IN LAW . H ENCE THESE MISCELLANEOUS APPLICATIONS BY THE ASSESSEE STAND DISMISSED. IN THE RESULT , THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE STAND DISMISSED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 07 /11 / 2019 SD / - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI, DT: 07 /11 / 2019 V IJAY / SR. PS MA NOS.338 & 339 / MUM/20 19 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, F , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES