ITO 11(10(1), V. GURUDIP M. SING,

MA 347/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9487 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 01-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE AND SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER. M.A. NO.347 & 348/MUM/2012. (ARISING OUT OF ITA NO.6382&6383/MUM/2010) ASSE SSMENT YEAR : 2006-07. THE INCOME-TAX OFFICER, SHRI GURDIP M. SINGH, 11(1)(1), MUMBAI. VS. 5-A, GIRNAR APARTMENTS, NARGIS DUTT ROAD, PALI HILL, BANDRA (W), MUMBAI. PAN ABCPS 9004M. APPLICANT. RESPONDENT. APPLICANT BY : SHRI RAKESH RANJAN. RESPONDENT BY : NONE. DATE OF HEA RING : 12-10-2012. DATE OF PRONOUNCEM ENT : 23-10-2012. O R D E R PER P.M. JAGTAP, A.M. : BY THESE MISCELLANEOUS APPLICATIONS, THE REVENUE I S SEEKING RECALL OF THE TRIBUNALS ORDER DATED 16 TH DECEMBER, 2011 PASSED IN ITA NO. 6382&6383/MUM/2010 DISMISSING THE APPEALS OF THE RE VENUE HOLDING THE SAME TO BE NOT MAINTAINABLE ON THE GROUND THAT TAX EFFECT I NVOLVED THEREIN WAS LESS THAN RS. 3 LAKHS. 2. AT THE TIME OF HEARING, NONE HAS APPEARED ON BEH ALF OF THE ASSESSEE. THESE APPLICATIONS OF THE REVENUE ARE, THEREFORE, BEING D ISPOSED OF EXPARTE QUA THE 2 MA NOS.347&348/MUM/2012 ASSESSEE AFTER HEARING THE ARGUMENTS OF THE LEARNED DR AND PERUSING THE RELEVANT MATERIAL ON RECORD. 3. AS MENTIONED BY THE REVENUE IN THE PRESENT APPLI CATIONS AND FURTHER REITERATED BY THE LEARNED DR AT THE TIME OF HEARING , THE APPEALS DISMISSED BY THE TRIBUNAL ON ACCOUNT OF LOW TAX EFFECT WERE FILED BY THE REVENUE AGAINST THE ORDERS PASSED BY THE LEARNED CIT(APPEALS) U/S 154. IT IS S UBMITTED THAT AN APPEAL WAS ALSO PREFERRED BY THE REVENUE AGAINST THE ORIGINAL ORDER PASSED BY THE LEARNED CIT(APPEALS) AND THE TRIBUNAL VIDE ITS ORDER DATED 29-10-2010 PASSED IN ITA NO.196/MUM/2010 HAS SET ASIDE THE ORDER OF THE LEAR NED CIT(APPEALS) AND RESTORE THE MATTER TO THE FILE OF THE AO FOR EXAMINING THE SAID ISSUE AFRESH ON WHICH THE LEARNED CIT(APPEALS) HAS GIVEN RELIEF TO THE ASSESS EE VIDE HIS ORDER PASSED U/S 154. IT IS SUBMITTED THAT THE APPEALS OF THE REVENUE AGA INST THE ORDER PASSED BY THE LEARNED CIT(APPEALS) U/S 154 HAVING BEEN DISMISSED BY THE TRIBUNAL ON ACCOUNT OF LOW TAX EFFECT, THE ORDER PASSED BY THE TRIBUNAL DA TED 29-10-2010 (SUPRA) HAS BECOME INFRUCTUOUS INASMUCH THE SAME CANNOT BE FOLL OWED AND GIVEN EFFECT TO BY THE AO. IT IS SUBMITTED THAT THE ORDER PASSED BY TH E TRIBUNAL DATED 16-12-2011 (SUPRA) DISMISSING THE APPEALS OF THE REVENUE ON AC COUNT OF LOW TAX EFFECT THUS HAS GIVEN RISE TO A MISTAKE AND THE SAME MAY BE RECTIFI ED BY RECALLING THE SAID ORDER. 4. AFTER CONSIDERING THE SUBMISSIONS OF THE LEARNED DR AND PERUSING THE RELEVANT MATERIAL ON RECORD, WE FIND IT DIFFICULT T O ACCEPT THE CLAIM MADE BY THE REVENUE BY WAY OF THE PRESENT MISCELLANEOUS APPLICA TIONS. IT IS OBSERVED THAT THE APPEALS OF THE REVENUE BEING ITA NO. 6382 AND 6383/ MUM/2010 WERE DISMISSED BY THE TRIBUNAL FOR LOW TAX EFFECT INVOLVED THEREIN AND IT IS NOT IN DISPUTE THAT THE TAX EFFECT INVOLVED IN THE SAID APPEALS IS LESS THA N THE MONETARY LIMIT OF RS.3 LAKHS PRESCRIBED BY THE CBDT. THERE IS THUS NO MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 16 TH DECEMBER, 2011 (SUPRA) DISMISSING THE APPEALS OF T HE REVENUE HOLDING 3 MA NOS.347&348/MUM/2012 THE SAME TO BE NOT MAINTAINABLE ON THE GROUND THAT THE TAX EFFECT INVOLVED THEREIN WAS LESS THAN RS.3 LAKHS AND IRRESPECTIVE OF WHATEV ER ARE THE CONSEQUENCES OR EFFECT OF THE SAME ON THE OTHER PROCEEDINGS, IT CAN NOT BE SAID THAT THERE IS ANY MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TR IBUNAL DATED 16 TH DECEMBER, 2011 WARRANTING RECALL OF THE SAME U/S 254(2). WE, THEREFORE, FIND NO MERIT IN THESE MISCELLANEOUS APPLICATIONS OF THE REVENUE AND DISMI SS THE SAME. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF OCT., 2012. SD/- SD/- (VIVEK VARMA) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED : 23 RD OCT., 2012. WAKODE COPY TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. D.R., G-BENCH. (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.