MRS. MASUMA EQBAL HUSAIN RUPANI, Mumbai V. THE ITO 19-(3)(3), Mumbai

MA 55/MUM/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2773 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 1996-1997
• Appeal Filed On: 25-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SETHI
• Keywords: Rectification of order; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUM BAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SAKTIJIT DEY, JM M.A. NOS. 55,56,57 & 58/MUM/2021 (ARISING OUT OF ITA NOS. 648,649,650 & 651/MUM/2004 ) (ASSESSMENT YEARS: 1996-97,1997-98) MASUMA IQBAL RUPANI R/O 10, ZARINE LODGE, 3 RD FLOOR T.P.S. IV,4 TH ROAD, BANDRA(W) MUMBAI-400 050 VS. ITO-19(3)(3) 2 ND FLOOR, MATRU MANDIR TARDEO ROAD MUMBAI-400 007 PAN/GIR NO. AACPR7624K ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI SANJAY SETHI DATE OF HEARING : 18.06.2021 DATE OF PRONOUNCEMENT : 23.06.2021 PER SHAMIM YAHYA, A. M.: BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE ASS ESSEE SEEKS RECTIFICATION OF MISTAKE APPARENT FROM THE RECORD IN THE COMMON ORDE R OF THIS TRIBUNAL IN ITA NOS.648,649,650 & 651/MUM/2004, DATED 31.10.2006. 2. THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED ON 25/02/2021 AND IN THE MISCELLANEOUS APPLICATIONS ASSESSEE HAS PRAYED AS UNDER:- A. SET ASIDE THE ORDER OF ASSESSING OFFICER DATED 1.12.2000 PASSED U/S. 143(3) R/W. 147(A) FOR ASSESSMENT YEAR 1996-97 AND 1997-98. B. SET ASIDE THE ORDER DATED 26.06.2001 PASSED U/S. 271(1)9C FOR ASSESSMENT YEAR 1996-97 AND 1997-98. C. ASSESSEE BANK ACCOUNT WITH UNION BANK OF INDIA A ND DCB BANK BE RELEASED FROM FREEZING. AMOUNT RECOVERED FROM' THESE ACC OUNT BE REFUNDED ALONG WITH INTEREST AS APPLICABLE UNDER INCOME TAX ACT, 1961. 2 MA NOS.55-58/M/21 D. FDR ENCASHED FROM THE ACCOUNT OF ZAHADA I. RUPA NI ALONG WITH MASUMA I. RUPANI WITH STANDARD CHARTERED BANK BE REFUNDE D, E. MATURED AMOUNT OF LIC POLICIES BE RELEASED, F. ANY OTHER AND FURTHER ORDER OR ORDERS WHICH THI S HON'BLE TRIBUNAL FEELS DEEM FIT AND PROPER IN THE INTEREST OF JUSTICE. 3. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENT ATIVE (DR). NONE APPEARED ON BEHALF OF THE ASSESSEE, SINCE THE LAST SEVERAL DATES OF HE ARING OF THE APPEAL. HENCE, WE DISPOSE OF THESE MISCELLANEOUS APPLICATIONS AFTER CONSIDERING THE ASSESSEES SUBMISSIONS IN THE MISCELLANEOUS APPLICATIONS AND HEARING THE LD.DR. 4. FIRSTLY, IT IS NOTED THAT THESE MISCELLANEOU S APPLICATIONS BEING TIME BARRED IS NOT MAINTAINABLE. SECONDLY, THE PLEA IN THE MISCELLANEO US APPLICATIONS AMOUNTS TO A REVIEW OF THE ITAT ORDER AND ARE NOT FOR A RECTIFICATION APPARENT FROM THE RECORD. 5. IN THIS VIEW OF THE MATTER, THESE MISCELLANEOU S APPLICATIONS ARE LIABLE TO BE DISMISSED AND ARE DISMISSED AS SUCH. ORDER PRONOUNCED IN THE OPEN COURT ON 23 .06.2021 SD/- SD/- (SAKTIJIT DEY) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 23.06.2021 THIRUMALESH , SR. PS 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