DCIT CEN CIR 4 ( 1), MUMBAI V. LATE SHRI HARSHAD H. MEHTA, MUMBAI

MA 503/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1317 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 04-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P DANIEL LD
• Assessee Lawyers: DHARMESH SHAH LD
• Keywords: Rectification of order

Judgement Text

1 MA NO.503/MUM/2019 ASSESSMENT YEAR-2006-07 IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.503/MUM/2019 [ARISING OUT OF M.A. NO.662/MUM/2018] ( / ASSESSMENT YEAR: 2006-07) D CIT - CENTRAL CIRCLE - 4(1) ROOM NO.1916, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT MUMBAI-400 021. / VS. LATE HARSHAD S. MEHTA THROUGH L/H SMT. JYOTI H. MEHTA 32, MADHULI, DR. ANNIE BESANT ROAD WORLI, MUMBAI-400 026. ./ ./PAN/GIR NO. ABAPM-1848-F ( /APPELLANT ) : ( / RESPONDENT ) REVENUE BY : DR. P. DANIEL, LD.DR ASSESSEE BY : SHRI DHARMESH SHAH, LD. AR / DATE OF HEARING : 29/11/2019 / DATE OF PRONOUNCEMENT : 06/12/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. THE PRESENT MISCELLANEOUS APPLICATION FILED BY T HE REVENUE ARISES FROM THE ORDER PASSED BY THE TRIBUNAL WHILE DISPOSI NG OFF THE EARLIER 2 MA NO.503/MUM/2019 ASSESSMENT YEAR-2006-07 MISCELLANEOUS APPLICATION OF THE REVENUE IN M.A. NO . 662/MUM/2018 ORDER DATED 08/03/2019. 2. THE LEARNED AUTHORIZED REPRESENTATIVE FOR ASSES SEE, AT THE OUTSET, RAISED AN ISSUE OF MAINTAINABILITY OF THE APPLICATI ON. THE LD. AR SUBMITTED THAT THE TRIBUNAL IN EXERCISE OF THE POWERS VESTED WITH IT UNDER SUB-SECTION (2) OF SEC.254, COULD RECTIFY A MISTAKE IN ITS ORDE R PASSED UNDER SUB-SECTION (1) OF SEC. 254, THEREFORE, THE PRESENT APPLICATION FILED BY THE REVENUE SEEKING RECTIFICATION OF A MISTAKE IN THE EARLIER O RDER OF THE TRIBUNAL PASSED UNDER SUB-SECTION (2) OF SEC. 254 IS NOT MAINTAINAB LE. THE LD. DR FAILED TO REBUT THE CONTENTIONS ADVANCED BY LD. AR BUT SUBMIT TED THAT MISTAKE OUGHT TO BE RECTIFIED. 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 ) 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. 4. OUR VIEW IS DULY SUPPORTED BY THE ORDER OF SPEC IAL BENCH OF ITAT DELHI IN THE CASE OF SHRI PADAM PRAKASH (HUF) VS. ITO , WARD-2(1), MEERUT (2011) 131 ITR 121 (DEL). IN THE AFORESAID C ASE, IT WAS HELD THAT THE POWERS VESTED WITH THE TRIBUNAL UNDER SUB-SECTION ( 2) OF SEC.254 CAN BE 3 MA NO.503/MUM/2019 ASSESSMENT YEAR-2006-07 INVOKED ONLY IN A SITUATION IF THERE IS A MISTAKE I N THE ORDER PASSED BY IT UNDER SUB-SECTION (1) OF SEC.254. AS THE MISCELLANE OUS APPLICATION THAT WAS FILED BY THE ASSESSEE BEFORE THE TRIBUNAL WAS AGAIN ST AN ORDER PASSED UNDER SEC.254(2), THEREFORE, OBSERVING THAT THE APP LICATION FILED BY THE ASSESSEE WAS PRINCIPALLY NOT MAINTAINABLE, THE SAME WAS REJECTED BY THE TRIBUNAL. ALSO, A SIMILAR VIEW HAD BEEN TAKEN BY TH E HONBLE HIGH COURT OF ORISSA, IN THE CASE OF CIT VS. PRESIDENT, ITAT (1992) 196 ITR 838 (ORI) AND ALSO THE HONBLE HIGH COURT OF DELHI IN MENTHA & ALLIED PRODUCTS COMPANY LTD. VS. ITAT (2000) 244 ITR 470 (DEL). THEREFORE, CONCURRING WITH PRELIMINARY ISSUE RAISED BY LD. AR, WE DISMISS THE APPLICATION. 5. RESULTANTLY, THE MISCELLANEOUS APPLICATION FILE D BY THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH DECEMBER, 2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 06/12/2019 SR.PS:-JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 4 MA NO.503/MUM/2019 ASSESSMENT YEAR-2006-07 2. #$!' / THE RESPONDENT 3. %% ( ) / THE CIT(A) 4. %% / CIT CONCERNED 5. & '#( , % ( , / DR, ITAT, MUMBAI 6. ' *+, / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.