REKHA R. JAIN, MUMBAI V. ITO 30(3)(2), MUMBAI

MA 478/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1441 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 22-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JEEVAN LAL LAVIDIYALD
• Assessee Lawyers: SANJUKTA CHOWDHURY LD
• Keywords: Rectification of order; Application of stay
• Section: 13

Judgement Text

1 MA NO. 478/MUM/2019 ARISING OUT OF SA NO. 300/MUM/2019 MRS. REKHA R. JAIN ASSESSMENT YEAR-2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. NO. 478/MUM/2019 [ARISING OUT OF SA NO. 300/MUM/2019] ( / ASSESSMENT YEAR: 2014-15) MRS. REKHA R. JAIN FLAT NO. A-6, JAIMALA BUILDING CROSS ROAD, LIBERTY GARDEN MALAD (W), MUMBAI. / VS. INCOME TAX OFFICER - 30( 3)(2 ) AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020 ./ ./PAN/GIR NO. AAACM-6824-H ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : MS. SANJUKTA CHOWDHURY LD. AR / RESPONDENT BY : SHRI JEEVAN LAL LAVIDIYA-LD. DR / DATE OF HEARING : 13/12/2019 ! / DATE OF PRONOUNCEMENT : 13/12/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE SEEKS RECALL OF TRIBUNAL ORDER PASSED IN SA NO. 300/MUM/2019 ORDER DATED 26/07/2019 WHEREIN THE STAY APPLICATION FILED BY THE ASSESSEE WAS REJECTED. 2 MA NO. 478/MUM/2019 ARISING OUT OF SA NO. 300/MUM/2019 MRS. REKHA R. JAIN ASSESSMENT YEAR-2014-15 2. THE LD. DR RAISED A PRELIMINARY ISSUE THAT THE A PPLICATION WOULD NOT BE MAINTAINABLE KEEPING IN VIEW THE PROVISIONS OF S ECTION 254. THE LD. AR SUBMITTED THAT EX-PARTE ORDER DESERVE TO BE RECALLE D. 3. UPON CAREFUL CONSIDERATION, WE FIND THAT APPELL ATE TRIBUNAL, IN TERMS OF SUB-SECTION (2) OF SEC. 254, WITH A VIEW TO RECTIFY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB-SECT ION (1) OF SEC. 254. WE FIND THAT THE PROVISIONS OF SUB-SECTION (2) OF S EC. 254 CONTEMPLATES RECTIFICATION OF ONLY THOSE ORDERS WHICH HAVE BEEN PASSED UNDER SUB- SECTION (1) OF SECTION 254 AND NOTHING ELSE. THERE IS NO PROVISION OF RECTIFICATION OF ORDERS PASSED UNDER SUB-SECTION (2 A) OF SEC. 254 AND THE POWER TO RECTIFY MISTAKE APPARENT FROM RECORD IS CO NFINED ONLY IN RESPECT OF AN ORDER PASSED BY IT UNDER SUB-SECTION (1) OF SEC. 254 OF THE ACT. THEREFORE, CONCURRING WITH PRELIMINARY ISSUE RAISED BY LD. DR, WE DISMISS THE APPEAL. 4. RESULTANTLY, THE MISCELLANEOUS APPLICATION STAN D DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH DECEMBER, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 13/12/2019 SR.PS:-MURALI MOHAN/SR.PS JAISY VARGHESE 3 MA NO. 478/MUM/2019 ARISING OUT OF SA NO. 300/MUM/2019 MRS. REKHA R. JAIN ASSESSMENT YEAR-2014-15 / 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.