MEHUL JAYANTILAL SHAH, MUMBAI V. INCOME TAX OFFICER 32 (2) (3), MUMBAI

MA 405/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1027 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 01-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATISH CHANDRA RAJORE LD
• Keywords: Bogus purchase

Judgement Text

MA NO.405/MUM/2018 MEHUL JAYANTILAL SHAH ASSESSMENT YEAR 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MA NO.405/MUM/2018 ARISING OUT OF I.T.A. NO.2738/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) MEHUL JAYANTILAL SHAH 701, RATNADEEP BUILDING ROAD NO.5, DAULAT NAGAR BORIVALI(E), MUMBAI-400 066 / VS. INCOME TAX OFFICER - 32(2)(3) ROOM NO.305,3 RD FLOOR, C-11 PRATYAKSHKAR BHAVAN BANDRA KURLA COMPLEX BANDRA(E), MUMBAI-400 051 ./ ./ PAN/GIR NO. AWZPS-2492-P ( ' # /APPELLANT ) : ( $%# / RESPONDENT ) REVENUE BY : SHRI SATISH CHANDRA RAJORE-LD. DR ASSESSEE BY : NONE / DATE OF HEARING : 22/03/2019 / DATE OF PRONOUNCEMENT : 22/03/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF EX-PARTE TRIBUNAL ORDER ITA NO.2738/MUM/2016 DATED 04/04/2018. NONE H AS APPEARED FOR ASSESSEE AND NO VALID ADJOURNMENT APPLICATION IS ON RECORD. LEFT WITH NO 2 ITA NOS.1317&2738/MUM/2016 MEHUL JAYANTILAL SHAH ASSESSMENT YEAR 2010-11 OPTION, WE PROCEED TO DISPOSE-OFF THE SAME AS PER T HE SUBMISSIONS MADE IN THE APPLICATION AND AFTER HEARING LD. DR, WHO SUBMI TTED THAT THERE WAS NO SUBSTANCE IN THE APPLICATION. 2. UPON CAREFUL PERUSAL, WE FIND THAT THE ONLY REAS ON ADVANCED BY THE ASSESSEE TO SEEK RECALL OF THE ORDER IS THE FACT TH AT THE ASSESSEE, DUE TO INADVERTENCE MISSED TO NOTE THE DATE OF HEARING. SIMILAR REASONS HAVE BEEN ADVANCED IN THE AFFIDAVIT TO SUPPORT THE APPLICATIO N. HOWEVER, NOTHING HAS BEEN PLACED ON RECORD TO DEMONSTRATE SUCH INADVERTENCE. THE ASSESSEE HAS REMAINED NEGLIGENT EVEN TO ATTEND THE HEARING O F THE PRESENT APPLICATION. 3. UPON PERUSAL OF TRIBUNAL ORDER, WE FIND THAT THE RE WERE CROSS APPEALS AGAINST ESTIMATION ON ACCOUNT OF ALLEGED BOGUS PURCHASES. THE BENCH, AFTER DUE CONSIDERATION, CONFIRMED THE STAND OF LD. FIRST APPELLATE AUTHORITY AND DISMISSED THE CROSS APPEALS. NO INFIRMITY COULD BE FOUND IN THE SAME. 4. UNABLE TO FIND ANY REASON TO RECALL THE STATED O RDER, THE APPLICATION STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND MARCH, 2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR A GGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 22/03/2019 SR.PS,JAISY VARGHESE 3 ITA NOS.1317&2738/MUM/2016 MEHUL JAYANTILAL SHAH ASSESSMENT YEAR 2010-11 ! '! / 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 / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI.