THE ASSISTANT COMMISSIONER OF INCOME TAX-24(2), MUMBAI V. M/S. HONESH SECURITY SERVICES, MUMBAI

MA 499/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9680 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 30-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATHY
• Keywords: Opportunity of being heard
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM MA NO. 499/MUM/2019 (ARISING OUT OF ITA 3094/MUM/2018) ( ASSESSMENT YEAR: 2010-11) A.C.I.T.-24(2), ROOM NO. 613, PIRAMAL CHAMBER, MAHARASTRA- 400012. VS. M/S HONEST SECURITY SERVICES, GAL. NO. B-32, 2 ND FLOOR, RAJ IND. COMPLEX CO-OP SOC LTD. MILITARY ROAD, MAROL, ANDHERI (EAST), MUMBAI-400059. PAN/GIR NO. AAAFH 3684 H (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI R. BHOOPATHY (DR) ASSESSEE BY NONE DATE OF HEARING 20/12/2019 DATE OF PRONOUNCEMENT 20/12/2019 / O R D E R PER: R.C. SHARMA, A.M. THE PRESENT MISC. APPLICATION HAS BEEN FILED BY TH E REVENUE SEEKING RECALL OF ORDER OF THE TRIBUNAL DATED 27/02 /2019 IN ITA NO. 3094/MUM/2016. 2. THROUGH THIS M.A. IT WAS CONTENDED BY THE REVENU E THAT THE LD. CIT(A) ERRED IN LAW AND FACTS IN ADMITTING THE ADDI TIONAL EVIDENCES WHILE ADJUDICATING THE GROUND RAISED, IN FAVOUR OF THE ASSESSEE, WITHOUT GIVING ANY OPPORTUNITY OF BEING HEARD TO TH E A.O. 3. WE HAVE GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW AS WELL AS ORDER PASSED BY THE TRIBUNAL DATED 27/02/20 19. WE FOUND THAT THE DEPARTMENTS APPEAL WAS DISMISSED BY THE TRIBUN AL AFTER DEALING MA NO. 499/MUM/2019 ACIT VS M/S HONEST SECURITY SERVICES 2 WITH THREADBARE EACH AND EVERY CONTENTION OF THE A. O. AS WELL AS THE LD DR DURING THE COURSE OF HEARING BEFORE US. A DET AILED FINDING HAS BEEN GIVEN BY THE TRIBUNAL FROM PARA 8 TO 8.3 OF IT S ORDER. NO APPARENT MISTAKE WAS POINTED OUT BY THE REVENUE IN THE ORDER OF THE TRIBUNAL DATED 27/02/2019. IT IS PERTINENT TO MENTI ON HERE THAT U/S 254(2) OF THE IT ACT, 1961 (IN SHORT THE ACT), ONLY MISTAKE APPARENT FROM THE RECORD CAN BE RECTIFIED AND THE TRIBUNAL H AVE NO POWER TO RECALL ITS ORDER PASSED AFTER GIVING DUE REASONING. ACCORDINGLY, WE DO NOT FIND ANY MERIT IN THE MISC. APPLICATION FILED B Y THE REVENUE. 4. IN THE RESULT, THIS M.A. OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DECEMBER, 2019. SD/- (AMARJIT SINGH) SD/- (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 20/12/2019 *RANJAN 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//