MR.DEVENDRANATH CHATURVEDI, MUMBAI V. ADDL CIT CENTRAL RANGE VIII, MUMBAI

MA 451/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5064 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 07-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHTAR ANSARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI C.N. PRASAD , JM & SHRI M.BALAGANESH, AM MA NO.451/MUM/2019 (ARISING OUT OF IT(SS)A/02 /MUM/201 8) ( ASSESSMENT YEAR (BLOCK PERIOD : 1988 - 1998 ) MR. DEVENDRA CHATURVEDI D 604, RAJESH N AGAR SAI BABA NAGAR BORIVALI (W) MUMBAI 400 092 VS. ADDL. COMMISSIONER OF INCOME TAX, CENTRAL RANGE VIII,MUMBAI C/O. DY. CIT, CENTRAL CIRCLE - 36 19 TH FLOOR, AIR INDIA BUILDING, MUMBAI 400 021 PAN/GIR NO. AAFPC3328J (APPELLANT ) .. (RESPONDENT ) AS SESSEE BY SHRI RAJESH KUMAR REVENUE BY SHRI AKHTAR ANSARI DATE OF HEARING 18/10 /2019 DATE OF PRONOUNCEMENT 23 / 10 /2019 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, ASSESSEE SEEKS TO RECA LL THE ORDER PAS SED BY THIS TRIBUNAL IN IT(SS)A/0 2/MUM/2018 DATED 26/04/2019 ON THE GROUND THAT IN SUPPORT OF GROUND NO.2 RAISED BY THE ASSESSEE BEFORE THIS TRIBUNAL CHALLENGING THE JURISDICTION OF THE ASSESSING OFFICER TO FRAME THE ASSESSMENT, THE ASSESSE E HAD PLACED RELIANCE ON THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF RENT WORKS M A NO. 451/MUM/2019 MR. DEVENDRA CHATURVEDI 2 INDIA PVT. LTD. VS PCIT WHICH ACCORDING TO THE ASSESSEE IS DIRECTLY IN FAVOUR OF THE ASSESSEE. 2. WE HAVE GONE THROUGH THE RECORDS AND WE FIND THAT TH IS DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT REFERRED TO SUPRA WAS INDEED QUOTED BY THE ASSESSEE AT THE TIME OF HEARING AND COPY OF THE SAID DECISION IS ALSO AVAILABLE IN ORDER TO FILE WITH CERTAIN MARKINGS THEREON. HENCE, WE HOLD THAT NON - CONSIDER ATION OF THE SAID DECISION OF HONBLE JURISDICTIONAL HIGH COURT WHILE ADJUDICATING THE APPEAL CONSTITUTES A MISTAKE APPARENT FROM RECORD WARRANTING RECTIFICATION U/S.254(2) OF THE ACT. ACCORDINGLY, THE DECISION RENDERED BY US IN RESPECT OF GROUND NO.2 REQU IRES TO BE RECALLED. SINCE, THE DECISION IN RESPECT OF GROUND NO.2 WOULD HAVE A BEARING ON THE ADJUDICATION OF OTHER GROUNDS RA ISED BY THE ASSESSEE IN IT(SS)A/ 02/MUM/2018, WE DEEM IT FIT AND APPROPRIATE TO RECALL THE ENTIRE ORDER IN RESPECT OF IT(SS)A - 02/M UM/2018 DATED 26/04/2019. 3. THE REGISTRY IS DIRECTED TO FIX THE A PPEAL FOR HEARING IN THE NORMAL COURSE AFTER ISSUING NOTICE TO BOTH THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN CO URT ON THIS 23 / 10 /201 9 SD/ - ( C.N. PRASAD ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 23 / 10 / 2019 KARUNA , SR.PS M A NO. 451/MUM/2019 MR. DEVENDRA CHATURVEDI 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//