ASSISTANT COMMISSIONER OF INCOME TAX 17(1), MUMBAI V. ABHAY R. AGGARWAL, MUMBAI

MA 490/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4088 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 13-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH H, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NO.490/M/2018 (ARISING OUT OF ITA NO.3718/M/2016) ASSESSMENT YEAR: 2012-13 THE ASSTT. COMMISSIONER OF INCOME TAX-17(1), ROOM NO.117, AAYAKAR BHAVAN, M.K. MARG, MUMBAI - 400020 VS. SHRI ABHAY RAMESH KUMAR AGARWAL, FLAT NO.15, VIJAYMAHAL, D. ROAD, CHURCHGATE, MUMBAI 400 020 PAN: AAAPA7909A (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI RAJEN DAMANI, A.R. REVENUE BY : SHRI D.G. PANSARI, D.R. DATE OF HEARING : 01.03.2019 DATE OF PRONOUNCEMENT : 11.03.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE R EVENUE SEEKS THE RECALLING OF THE ORDER PASSED BY THE TRIB UNAL IN ITA NO.3718/M/2016 A.Y. 2012-13 DATED 24.01.2018. 2. THE LD. D.R. SUBMITTED BEFORE THE BENCH THAT AT THE TIME WHEN THIS CASE WAS HEARD THE REVENUES APPEAL WAS N OT FIXED BEFORE THE TRIBUNAL AND THUS ONLY THE ASSESSEES AP PEAL WAS HEARD AND DISPOSED OF BY ALLOWING THE SAME. THEREA FTER, THE REVENUES APPEAL WAS HEARD AND DISPOSED OF. THE LD . D.R. SUBMITTED THAT IT IS NOT LEGALLY ACCEPTABLE THAT TW O CROSS APPEALS OF THE ASSESSEE AND REVENUE ARE HEARD SEPARATELY AN D DISPOSED MA NO.490/M/2018 (ARISING OUT OF ITA NO.3718/M/2016) SHRI ABHAY RAMESH KUMAR AGARWAL 2 OF ACCORDINGLY. THUS THIS CONSTITUTES A MISTAKE IN THE ORDER OF TRIBUNAL AND THEREFORE MAY BE RECALLED. 3. THE LD. A.R., ON THE OTHER HAND, SUBMITTED BEFOR E THE BENCH THAT EVEN NOW BOTH THE APPEALS STOOD DISPOSED OF BY THE TRIBUNAL AND THEREFORE THERE IS NO MISTAKE APPARENT IN THE ORDER AS SUBMITTED BY THE LD. D.R AND THE MISCELLANEOUS P ETITION OF THE REVENUE DESERVES DISMISSAL. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THOUGH THE APPEAL OF THE ASSES SEE AND THE APPEAL OF THE REVENUE WERE HEARD SEPARATELY AND SEP ARATE ORDERS WERE PASSED IN BOTH THE APPEALS. THIS HAS H APPENED BECAUSE OF THE NONE OF THE RIVAL PARTIES POINTED O UT THAT CROSS APPEAL OF THE REVENUE IS PENDING BEFORE US. IN ANY CASE, NOW THE REVENUES APPEAL ALSO DISPOSED OF AND THEREFORE THERE IS NO NEED FOR RECALLING THE ORDER OF THE TRIBUNAL AS PRA YED BY THE LD. D.R. AS THE REVENUE COULD NOT CONVINCE THE BENCH AB OUT ANY MISTAKE IN THE ORDER. ACCORDINGLY, MISCELLANEOUS A PPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.03.2019. SD/- SD/- (PAWAN SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 11.03.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI MA NO.490/M/2018 (ARISING OUT OF ITA NO.3718/M/2016) SHRI ABHAY RAMESH KUMAR AGARWAL 3 THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.