THISTLE PROPERTIES P. LTD, V. ASST CIT CEN CIR 45,

MA 490/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8787 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 13-07-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 29-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABANIKANT NAYAK

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I, MUMBAI .. , ! '# , $ !, % BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM '' !& ./ MA NO.490/MUM/2011 ( ()* + / ARISING OUT OF ITA NO.1082/MUM/2008) ( $& , $& , $& , $& , / / / / ASSESSMENT YEAR : 2003-2004) M/S.THISTLE PROPERTIES PRIVATE LIMITED B-124, VARDHAMAN COMPLEX FITWELL COMPOUND, LBS MARG VIKHROLI (WEST), MUMBAI 400 083. PAN :AABCT4274D. THE ASST.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 45 MUMBAI. ( ! / // / APPLICANT) & & & & / VS. ( -./0/ RESPONDENT) ! 1 11 1 2 2 2 2 / APPLICANT BY : SHRI DHARMESH SHAH -./0 1 2 1 2 1 2 1 2 / RESPONDENT BY : SHRI ABANI KANT NAYAK & 1 * / / / / DATE OF HEARING : 13.07.2012 34, 1 * / DATE OF PRONOUNCEMENT : 13.07.2012 !5 !5 !5 !5 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECT IFICATION OF THE ORDER OF THE TRIBUNAL DATED 01.04.2011 IN ITA NO.1082/MUM/2008. 2. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED T HAT THE TRIBUNAL REJECTED THE ASSESSEES GROUND ON THE QUESTION OF SERVICE OF NOTICE U/S 143(3). IT WAS ARGUED THAT THE CONTENTIONS RAISED ON BEHALF OF THE ASSESSEE THAT NO NOTICE U/S 143(2) WAS SERVED UPON THE ASSESSEE WITHIN THE TIME SPECIFIED HAS NOT BEEN PROPERLY ADDRESSED TO. FURTHER THE TRIBUNAL, IN THE OPINION OF THE LEARNED AR, FAILED TO TAKE INTO CONSIDERATION THE SPECIAL BENCH ORDER IN THE CASE OF KUBER TOBACCO PVT. LTD. V. DCIT IN ASSESSEES FAVOUR. COU NTERING THE ABOVE MA NO.490/MUM/2011 M/S.THISTLE PROPERTIES PVT.LTD. 2 SUBMISSIONS, THE LEARNED DEPARTMENTAL REPRESENTATIV E SUBMITTED THAT ALL THE RELEVANT FACTS WERE PROPERLY RECORDED AND ADJUDICAT ED BY THE TRIBUNAL AND THERE IS NO INFIRMITY WHATSOEVER REQUIRING ANY RECTIFICAT ION. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD WE FIND THAT THE TRIBUNAL HAS ELABORATELY DE ALT WITH THIS ISSUE. AFTER CONSIDERING ALL THE RELEVANT DETAILS IT HAS RETURNE D A CATEGORICAL FINDING THAT THE ALLEGATION ON BEHALF OF THE ASSESSEE THAT NO NOTICE WAS SERVED, WAS NOT FOUND TO BE VALID. FURTHER THE TRIBUNAL HAS THOROUGHLY DEALT WITH THE CASE OF SPECIAL BENCH IN THE CASE OF KUBER TOBACCO PVT. LTD. VIDE P ARA 10 OF ITS ORDER. ON A SPECIFIC QUERY FROM THE BENCH, THE LEARNED AR STAT ED THAT AN APPEAL HAS BEEN FILED AGAINST THE IMPUGNED ORDER. IT IS AXIOMATIC T HAT WHEN THE HONBLE HIGH COURT IS SEIZED OF THE MATTER, THERE CAN BE NO QUES TION OF RECTIFYING THE IMPUGNED ORDER BY THE TRIBUNAL ITSELF. BE THAT AS IT MAY WE FIND THAT THERE IS NO MISTAKE MUCH LESS A MISTAKE APPARENT FROM RECORD RE QUIRING ANY RECTIFICATION. 4. 6 *7 ! 1 '' !& 6# 1 #* 89 IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED ON THIS 13 TH JULY, 2012. . !5 1 34, :!&7 4 1 ; SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) $ ! $ ! $ ! $ ! / JUDICIAL MEMBER ! ! ! ! / ACCOUNTANT MEMBER MUMBAI ; :!& DATED 13 TH JULY, 2012. DEVDAS* MA NO.490/MUM/2011 M/S.THISTLE PROPERTIES PVT.LTD. 3 !5 1 -$*<' =',* !5 1 -$*<' =',* !5 1 -$*<' =',* !5 1 -$*<' =',*/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. -./0 / THE RESPONDENT. 3. > () / THE CIT(A) CENTRAL-III, MUMBAI. 4. > / CIT 5. 'A; -$*$& , , / DR, ITAT, MUMBAI 6. ;B C / GUARD FILE. !5& !5& !5& !5& / BY ORDER, .'* -$* //TRUE COPY// ( ( ( (/ // /8 # 8 # 8 # 8 # ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI