RAMESH D TAINWALA, V. ITO 8(3)(1),

MA 391/MUM/2012

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7650 (ITAT-MUMBAI)
• Duration Of Justice: 7 year(s) 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 18-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOMNUTH WAJALE CITLD

Judgement Text

D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM & SRI G. MANJUNUTHA, AM . / MA NO. 391 / MUM/ 201 2 ( ARISING IN ITA NO. 3 853 /MUM/201 0 A.Y: 20 07 - 08 ) SRI RAMESH D. TAI NWALA 401 ACKRUTI STAR, CENTRAL ROAD, MIDC, ANDHERI (E),MUMBAI - 400 093 VS. INCOME TAX OFFICER, 8(3) - 1, MUMBAI. (AP PLICANT) .. ( RESPONDENT) . / PAN NO. PAN: AAAPT 9296 K APP LICANT BY : NONE RESPONDENT BY : SHRI SOMNUTH WAJALE, CIT/LD. SR. DR / DATE OF HEARING: 1 9 .0 7 .2019 / DATE OF PRONOUNCEMENT : 1 9 .0 7 .2019 AADOSA / O R D E R , / PER MAHAVIR SINGH, JM : BY WAY OF THIS MISC. APPLICATION, THE ASSESSEE HAS SOUGHT TO RECTIFY THE TRIBUNALS ORDER PASSED IN ITA NO. 3 853 /MUM/201 0 FOR AY 20 07 - 08 VIDE ORDER DATED 07.10.2011 . 2. WHEN THIS MISC. APPLICATION WAS CALLED FOR HEARING, IT IS NOTICED THAT THIS MISC. APPLICATION CAME UP FOR HEARING BEFORE THIS 2 MA NO. 391/MUM/2012 TRIBUNAL ON 16 - 11 - 2012 F OR THE FIRST TIME AND THEREON ADJOURNED ON 04 - 01 - 2013, 18 - 01 - 201, 01 - 02 - 2013, 07 - 06 - 2013, 27 - 09 - 2013, 11 - 10 - 2013, 25 - 10 - 2013, 22 - 11 - 2013, 04 - 02 - 2016, 18 - 03 - 2016, 15 - 07 - 2016, 05 - 08 - 2016,13 - 01 - 2017, 03 - 02 - 2017, 10 - 03 - 2017, 17 - 03 - 2017, 21 - 04 - 2017, 28 - 04 - 2017, 5 - 5 - 2017, 19 - 05 - 2017, 26 - 02 - 2017, 23 - 06 - 2017, 30 - 06 - 2017,13 - 09 - 2017 AND 20 - 10 - 2017. FINALLY MA WAS FIXED FOR HEARING 10 - 11 - 2017 AND ON THAT DAY THE MISC. APPLICATION WAS HEARD EX PARTE, BUT DUE TO EX PARTE, THE TRIBUNAL RESTRAINS ITS VERY PASSING THE ORDER AND AGAIN REFIXED ON 16 - 03 - 2018, 06 - 04 - 2018, 01 - 06 - 2018, 08 - 06 - 2018, 15 - 06 - 2018, 22 - 06 - 2018, 20 - 07 - 2018, 17 - 08 - 2018, 24 - 08 - 2018, 12 - 10 - 2018, 07 - 12 - 2018, 11 - 01 - 2019, 18 - 01 - 2019, 15 - 02 - 2019, 15 - 03 - 2019, 22 - 03 - 2019, 29 - 03 - 2019, 12 - 04 - 2019, 07 - 06 - 2019,1 2 - 07 - 2019 AND FINALLY FIXED ON 19 - 07 - 2019, BUT EX PARTE WAS ALSO HEARD. WE NOTED THAT THE MAIN GRIEVANCES OF THE ASSESSEE TO RECTIFY THE TRIBUNALS ORDER DT. 07 - 10 - 2011 ARE AS FOLLOW: - I. TO DEAL WITH THE JUDGEMENT OF HAMI ASPI BALSARA WHICH HAD BEEN RE LIED UPON AT THE TIME OF THE HEARING; AND II. TO RECTIFY THE MISCONSTRUCTION /MISINTERPRETATION OF THE FACTS, WHICH GO TO THE ROOT OF THE MATTER. 3. WE NOTED THE TRIBUNAL HAS CONSIDERED THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF BEST & CO. 6 0 ITR 11(SC) AND FINALLY DECIDED THE ISSUE. ACCORDING TO US, ONCE THE TRIBUNAL HAS CONSIDERED THE DECISION OF HONBLE SUPREME COURT, THE DECISION TRIBUNAL IN THE CASE OF HAMI ASPI BALSAR V. ACIT ( 30 DTR 576) WILL OF NO CONSEQUENCE. HENCE, ASSESSEES MISC. APPLICATION IS DISMISSED. 3 MA NO. 391/MUM/2012 4. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 - 07 - 2019 SD/ - SD/ - ( G. MANJUNUTHA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI , D ATED 19 - 07 - 2019 . *PP/SPS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT / APPLICANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI