INCOME TAX OFFICER 25 (3)(4), MUMBAI V. SUNIL B DOSHI, MUMBAI

MA 386/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5828 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JOTILAKSHMI NAYAK LD
• Assessee Lawyers: VIMAL PUNMIYA LD
• Keywords: Bogus purchase

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , # BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM M.A NO. 385/MUM/2018 [ARISING OUT OF I.T.A. NO.3183/MUM/2016] ( $ $ $ $ %$ %$ %$ %$ / ASSESSMENT YEAR: 2010-11) THE INCOME TAX OFFICER 25( 3 ) (4) MUMBAI 400 020. / VS. SHRI SUNIL BABULAL DOSHI 10, HARI VIJAY SOCIETY, BHAGAT SINGH ROAD, VILE PARLE (E), MUMBAI 400056. ./ ./PAN/GIR NO. AGGPD-4879-C ( &' /APPELLANT ) : ( ()&' / RESPONDENT ) & M.A NO. 386/MUM/2018 [ARISING OUT OF I.T.A. NO.3182/MUM/2016] ( $ $ $ $ %$ %$ %$ %$ / ASSESSMENT YEAR: 2009-10) THE INCOME TA X OFFICER 25(3)(4) MUMBAI 400 020. / VS. SHRI SUNIL BABULAL DOSHI 10, HARI VIJAY SOCIETY, BHAGAT SINGH ROAD, VILE PARLE (E), MUMBAI 400056. ./ ./PAN/GIR NO. AGGPD-4879-C ( &' /APPELLANT ) : ( ()&' / RESPONDENT ) &'*+! / APPELLANT BY : MS. JOTILAKSHMI NAYAK, LD.DR ()&'*+! / RESPONDENT BY : MR. VIMAL PUNMIYA, LD. AR *,-' / DATE OF HEARING : 01/02/2019 .% *,-' / DATE OF PRONOUNCEMENT : 01/02/2019 2 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. BY WAY OF THESE APPLICATIONS, THE REVENUE SEEKS RECTIFICATION / RECALL OF TRIBUNAL ORDER ITA NO. 3182-83 /MUM/2016 DATED 04/08/2017. 2. THE LD. DR, DRAWING OUR ATTENTION TO THE APPLICA TIONS, SUBMITTED THAT THERE WERE CROSS-APPEALS FOR AYS 2009-10 AND 2010-1 1 WHICH HAVE BEEN DISPOSED BY WAY OF SEPARATE ORDERS AS PER THE FOLLO WING DETAILS: - IT WAS THE SUBMISSION OF LD. DR THAT DIFFERENT AMOU NT OF RELIEF HAS BEEN GRANTED TO THE ASSESSEE AND THEREFORE, THE ORDER PA SSED IN ASSESSEES CASE ON 04/08/2017 DESERVE RECTIFICATION / RECALL. 3. ON THE OTHER HAND, LD. AUTHORIZED REPRESENTATIVE [AR] FOR ASSESSEE SUBMITTED THAT THE COMMON ISSUE INVOLVED UNDER THE APPEAL WAS ESTIMATION ON ACCOUNT OF ALLEGED BOGUS PURCHASES. THE LD. AO MADE FULL DISALLOWANCE WHICH WAS RESTRICTED TO 12.5% BY LD. FIRST APPELLAT E AUTHORITY, AGAINST WHICH THE CROSS-APPEALS WERE FILED BEFORE THE TRIBUNAL. T HE REVENUE AGITATED THE RELIEF PROVIDED BY THE FIRST APPELLATE AUTHORITY WH EREAS THE ASSESSEE AGITATED THE ADDITION SUSTAINED BY THE FIRST APPELL ATE AUTHORITY. THE LD. AR FURTHER SUBMITTED THAT THE REVENUES APPEAL WAS DIS MISSED WHEREAS PARTIAL RELIEF WAS GRANTED IN ASSESSEES APPEAL AND THEREFO RE, THE SAME WAS PERFECTLY IN ORDER. SL. NO. ITA NOS. APPEAL FILED BY DATE OF ORDER RESULT 1. 3182 & 3183 / MUM/2016 ASSESSEE 04/08/2017 PARTLY ALLOWED 2. 4089 & 4118 / MUM/2016 REVENUE 01/11/2017 DISMISSED 3 4. WE HAVE CAREFULLY CONSIDERED THE SAME. ALTHOUGH WE ARE CONSCIOUS OF THE FACT THAT CROSS-APPEALS WERE TO BE HEARD TOGETH ER, HOWEVER, IT APPEARS THAT THE FACTUM OF REVENUES APPEALS WAS NOT BROUGHT TO THE NOTICE OF THE BENCH DURING HEARING OF ASSESSEES APPEALS ON 02/08 /2017. HOWEVER, AT THE SAME TIME, WE AGREE WITH THE SUBMISSION OF LD. AR THAT THE REVENUE WAS UNDER APPEAL AGAINST RELIEF GRANTED BY THE FIRS T APPELLATE AUTHORITY WHEREAS THE ASSESSEE WAS UNDER APPEAL AGAINST ADDIT IONS SUSTAINED BY THE FIRST APPELLATE AUTHORITY. THE PARTIAL RELIEF HAS B EEN GRANTED IN ASSESSEES APPEAL VIDE ORDER DATED 04/08/2017 WHEREAS THE REVE NUES APPEALS HAVE BEEN DISMISSED INDEPENDENTLY VIDE ORDER DATED 01/11 /2017. THEREFORE, THE SUBMISSIONS THAT DIFFERENT AMOUNT OF RELIEF HAS BEE N GRANTED TO THE ASSESSEE, DO NOT HOLD ANY WATER. THE DECISIONS IN A SSESSEES APPEALS HAVE BEEN RENDERED WITH DUE CONSIDERATION OF FACTUAL MAT RIX AND DO NOT HAVE ANY MISTAKE WHICH REQUIRE RECTIFICATION ETC. 5. ACCORDINGLY, BOTH THE APPLICATIONS STAND DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST FEBRUARY, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / // / / JUDICIAL MEMBER / // / / ACCOUNTANT MEMBER / MUMBAI; / DATED : 01/02/2019 PS/ RAVI KUMAR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. !'# , # , / DR, ITAT, MUMBAI 6. !%&' / GUARD FILE