M/s. Mahavir Foods Pvt. Ltd., Navsari V. The Income Tax Officer, Ward-3, Navsari

MA 40/SRT/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3911 (ITAT-SURAT)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-01-2024
• Assessment Year: 2007-2008
• Appeal Filed On: 23-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 68; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM Miscellaneous Application No.40/SRT/2023 [Arising out of MA No.48/SRT/2021] Assessment Year: (2007-08) (Physical Hearing) Mahavir Foods Pvt. Ltd., Sarvoday Building, Opp. Railway Station, Navsari Vs. The ITO, Ward – 3, Navsari (Appellant) (Respondent) èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCM6330M Appellant by None Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 19/01/2024 Date of Pronouncement 09/02/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: 1. By way of the captioned Miscellaneous Application, the assessee has sought to point out that a mistake apparent from record within the meaning of section 254(2) of the Income Tax Act, 1961 (in short ‘the Act’) has crept in the order of the Tribunal dated 21.11.2022. 2. Notice of hearing of this Miscellaneous Application was sent to the assessee at the address given by the assessee in Miscellaneous Application on more than three occasions by way of registered post with AD card. The said notices have not been returned unserved. Today when this Miscellaneous Application was called out for hearing, none appeared on behalf of the assessee nor any request for adjournment was made. This Miscellaneous Application has been listed for hearing for five times, however, Page | 2 MA.40/SRT/2023/AY.2007-08 Mahavir Foods Pvt. Ltd. none appeared before the Bench, which shows that assessee is not interested in prosecuting this Miscellaneous Application (MA), therefore we decide to adjudicate the same after hearing the submissions of learned Senior departmental representative and the material available on record. 3. We have heard the submissions of ld. Sr. DR for the Revenue and perused the material available on record. The ld SR DR for the revenue submits that the assessee is filing MA over the earlier MA, which is not permissible under law. The appeal of assessee in ITA No. 28/Ahd/ 2016 was dismissed on 16.05.2019 in a well- reasoned order. The order does not suffer from any mistake which may be considered as mistake apparent on record, within the scope of section 254(2) of Income Tax Act. If the assessee has any grievances, they could file appeal before Jurisdictional High Court. This is the third MA filed by the assessee. None is appeared, even on earlier occasions in two similar M.A.(s). the assessee is wasting the time of judicial authorities. The MA is not maintainable and is liable to be dismissed with cost. 4. We have considered the submissions of ld SR DR for the revenue and the material on record. We find that first Miscellaneous Application was filed by the assessee vide Miscellaneous Application No.68/SRT/2019, for seeking rectification in the order of Tribunal in ITA No. 28/Ahd/2016 and the same was dismissed by this Bench on 05.04.2022. We find that appeal of assessee in ITA No. 28/Ahd/ 2016 was dismissed on 16.05.2019 in a well-reasoned order. While dismissing the appeal of the assessee, the addition under section 68 of unsecured loan of Rs. 37,28,699/- additions of sundry creditors of Rs. 71,82,655/-, Page | 3 MA.40/SRT/2023/AY.2007-08 Mahavir Foods Pvt. Ltd. addition of purchase of Rs. 1,19,065/- and addition of disallowances of expenses of Rs. 169,775/- and interest of interest of Rs. 18,041/- were upheld. On perusal of order, we find that said order is passed after detail discussions of issue and the material available on record and does not suffer from any mistake which may be branded as mistake apparent on record, within the scope of section 254(2) of Income Tax Act. If the assessee has any grievances, they are liberty to file appeal before Jurisdictional High Court. After dismissal of first MA, the assessee filed the Second Miscellaneous Application No.48/SRT/2022 which was dismissed by this Bench, vide order dated 21.11.2022. The assessee has again filed this third Miscellaneous Application being MA No.40/SRT/2023, under consideration, on the same issue. As recorded above none have appeared on behalf of assessee to point out any mistake apparent in the order of dismissal of appeal on in earlier two MA(s). 5. We also note that in case of Miscellaneous Application No.48/SRT/2022 arising out of Miscellaneous Application No.68/SRT/2019, dated 21.11.2022, none appeared on behalf of the assessee. In the present Miscellaneous Application No.40/SRT/2023, also the assessee did not appear before the Tribunal, despite of giving several opportunities. Moreover, this is a third Miscellaneous Application on the Miscellaneous Applications, which is not maintainable as has been held in CIT Vs President, Income Tax Appellate Tribunal (1992) 63 Taxman 338 (Orisa)]. Since, the Miscellaneous Application on the Miscellaneous Application is not maintainable under law, hence, we dismiss the instant assessee’s Miscellaneous Application. Page | 4 MA.40/SRT/2023/AY.2007-08 Mahavir Foods Pvt. Ltd. 6. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order is pronounced on 09/02/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 09/02/2024 SAMANTA Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat