AJAY TRIVEDI, MUMBAI V. INCOME TAX OFFICER 2(1), THANE

MA 589/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6023 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATI
• Assessee Lawyers: SURJIT CHHADA
• Keywords: Rectification of order
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 589/ MUM /2019 ( ARISING OUT OF MA N O. 77 /MUM /201 9 ) ( ASSESSMENT YEAR : 2009 1 0 ) SHRI AJAY TRIVEDI, B - 106, RIDHI SIDHI APARTM ENT, NAVGHAR ROAD, BHATANDER (EAST), MUMBAI - 401105 PAN: ACPPT0186P VS. THE INCOME TAX OFFICER - 2(1), ROOM NO. 9, A - WING, 6 TH FLOOR, ASHAR IT PARK, WAGLE INDUSTRIAL ESTATE, THANE (WEST) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SURJIT CHHADA ( A R ) REVENUE BY : SHRI R. BHOOPATI (D R) DATE OF HEARING : 03/01 /20 20 DATE OF PRONOUNCEMENT: 25 / 09 /2020 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECTIFICATION OF ORDER DATED 03.07.2019 PASSED BY THE SMC BENCH OF THE ITAT IN ASSESSEES MA NO . 77 /M UM/2019 ARISING OUR ITA NO. 354/MUM/2018 PERTAI NING TO THE ASSESSMENT YEAR 2009 - 10 . 2. BEFORE US, T HE LD. COUNSEL FOR THE APPLICANT /ASSESSEE SUBMITTED TH AT THE ASSESSEE FILED MA NO. 77/MUM/2019 , ARISING OUT OF ITA NO. 354/MUM/2018 FOR RECTIFICATION OF MISTAKE APPARENT FROM THE RECORD POINTING OUT THAT THE TRIBUNAL HAS NOT DECIDED ONE OF THE GROUND S RAISED BY THE ASSESSEE THAT LD. CIT (A) HAS ERRED IN LAW I N UPHOLDING THE ACTION OF AO IN PASSING ASSESSMENT ORDER U/S 143 (3) WHEN NO RETURN WAS FILED BY THE APPELLANT IN RESPON SE TO NOTICE U/S 148 OF THE ACT, HOWEVER THE TRIBUNAL DISMISSED THE MA HOLDING THAT POWERS U/S 254 (2) OF THE ACT ARE LIMITED AND A TRIB UNAL HAS NO JURISDICTION REVIEW ITS ORDER PASSED U/S 254 OF THE ACT. THE LD. COUNSEL FURTHER SUBMITTED THAT SINCE THE TRIBUNAL HAS NOT DECIDED THE MISCELLANEOUS APPLICATION ON 2 M.A. NO . 589 / MUM/2019 ASSESSMENT YEAR: 2009 - 10 MERITS , THE ORDER PASSED IN MA NO 77/MUM/2019 NEEDS TO BE RECTIFIED U/S 254 (2) OF THE ACT. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE APPLICATION FILED BY THE ASSESSEE ON THE GROUND THAT THERE IS NO PROVISION UNDER ACT TO FILE APPLICATION U/S 254 (2) FOR RECTIFICATION OF ORDER PASSED U/S 254 (2) OF TH E ACT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF THE PARTIES AND PERUSED THE MATERIAL ON RECORD. AS POINTED OUT BY THE LD. COUNSEL FOR THE APPLICANT/ASSESSEE, THE ASSESSEES MISCELLANEOUS APPLICATION FILED U/S 254 (2) HAS ALREADY BEEN DISMISSED BY THIS BE NCH AND THE ASSESSEE HAS MOVED THE PRESENT APPLICATION FOR RECTIFICATION OF THE SAID ORDER. AS POINTED OUT BY THE LD. DEPARTMENTAL REPRESENTATIVE, THERE IS NO PROVISION UNDER THE ACT TO FILE APPLICATION FOR RECTIFICATION OF AN ORDER PASSED U/S 254 OF THE A CT. HENCE, WE DO NOT FIND ANY MERIT IN THE CONTENTION OF THE LD. COUNSEL. MOREOVER, T HE ISSUE RAISED BY THE APPLICANT/ASSESSEE IN THE PRESENT APPLICATION HAS ALREADY BEEN ADDRESSED BY THE BENCH IN ITS ORDER DATED 03.07.2019. IN VIEW OF THE AFORESAID FACTS , WE ARE OF THE CONSIDERED VIEW THAT THE APPLICATION FILED BY THE ASSESSEE IS NOT MAINTAINABLE, HENCE DISMISSED IN LIMINE. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2009 - 10 IS DISMISSED. ORDER PRONOUNCED I N THE OPEN CO U RT ON 25 TH SEPT , 2020 UNDER RULE 34 (4) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 25 / 0 9 / 2020 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 3 M.A. NO . 589 / MUM/2019 ASSESSMENT YEAR: 2009 - 10 2. / THE RESPONDENT. 3. ( ) / THE CIT(A ) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI