TRUPTI D. BHANSALI, MUMBAI V. ASST CIT 32(3), MUMBAI

MA 508/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3181 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 06-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VODOL RAJ SINGH LD
• Assessee Lawyers: ASHOK PATIL LD
• Section: 254(2)

Judgement Text

1 M.A NOS. 508 & 509/MUM/2019 TRUPTI D..BHANSALI IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM M.A NO. 508/MUM/2019 [ARISING OUT OF ITA NO. 4573/MUM/2016] ( ( )( / ASSESSMENT YEAR:2005-06) & M.A NO. 509/MUM/2019 [ARISING OUT OF ITA NO. 4574/MUM/2016] ( ( )( / ASSESSMENT YEAR:2006-07) TRUP TI D. BHANSALI 16 NEW NEELKAMAL CO-OP SOC. PEDDER ROAD MUMBAI-400026. / VS. ACIT - 32(3) R. NO. 101, 1 ST FLOOR C-11, PRATYAKSHKAR BHAVAN, BKC BANDRA, MUMBAI-400051 *+,-. ./ . ./PAN/GIR NO. AADPB-8566-D ( /APPLICANT ) : ( / RESPONDENT ) / APPLICANT BY : SHRI ASHOK PATIL, LD.AR / RESPONDENT BY : SHRI VODOL RAJ SINGH, LD. DR / DATE OF HEARING : 15/11/2019 / DATE OF PRONOUNCEMENT : 15/11/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE SEEK CERTAIN RECTIFICATION IN TRIBUNAL ORDER DATED 28/11 /2018. 2 M.A NOS. 508 & 509/MUM/2019 TRUPTI D..BHANSALI 2. DURING HEARING, IT IS ADMITTED POSITION THAT THE APPLICATIONS HAVE BEEN FILED WITH A DELAY OF 98 DAYS AND THEREFORE, T HE SAME ARE NOT MAINTAINABLE IN TERMS OF SEC. 254(2) OF THE INCOME TAX ACT, 1961 WHICH PRESCRIBES A MAXIMUM PERIOD OF 6 MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED, FOR RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD. 3. WE FIND THAT NO POWER TO CONDONE THE AFORESAID D ELAY HAS BEEN PROVIDED UNDER THE STATUTE. THEREFORE, WE DECLINE T O ENTERTAIN THE APPLICATIONS. 4. BOTH THE APPLICATIONS STAND DISMISSED. ORDER PRONOUNCED ON 15 TH NOVEMBER, 2019. SD/- SD/- ( MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 15-11-2019 SR.PS:-**PP,SPS 34 5)4 / 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.