THE EXCUTIVE BOARD OF THE METHODIST CHURCH IN INDIA, MUMBAI V. DDIT (E) 1(2), MUMBAI

MA 624/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 2875 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M.A. NO. 624/MUM/2018 IN ITA.NO.3994/MUM/2016 A Y: 2010-11 THE EXECUTIVE BOARD OF THE METHODIST CHURCH IN INDIA, 1 PROSPECT CHAMBERS, GROUND FLOOR, 313, D.N. ROAD, FLORA FOUNTAIN, FORT, MUMBAI-400001. PAN:AAATT5754E VS. DDIT(E)-1(2), PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI-12. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHANKAR JALGAR (AR) REVENUE BY : SHRI MANOJ KUMAR SI NGH (DR) DATE OF HEARIN G : 12.04.2019 DATE OF ORDER : 12.04.2019 ORDER PER PAWAN SINGH, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE FOR RECTIFICATION OF THE ALLEGED MISTAKE IN THE ORDER D ATED 15.06.2018 PASSED IN ITA NO. 3494/MUM/2016 FOR ASSESSMENT YEAR (AY) 2010 -11. IN THE APPLICATION, THE APPLICANT/ASSESSEE CONTENDED THAT IN PARA-3 AND PARA-4 OF THE ORDER, THE BENCH HAS PARTIALLY RECORDED THE STA TUS OF THE SUBSTANTIVE ADDITION IN THE HANDS OF CLARA SWAIN HOSPITAL. IT I S FURTHER CONTENDED THAT IT WAS BROUGHT TO THE NOTICE OF THE BENCH THAT THE DEPARTMENT HAS NOT ACCEPTED THE ORDER OF LUCKNOW TRIBUNAL IN CASE OF C LARA SWAIN HOSPITAL 2 M.A. NO. 624 MUM 2018-THE EXECUTIVE BOARD OF THE ME THODIST CHURCH IN INDIA AND HAS FILED APPEAL BEFORE THE HONBLE ALLAHABAD H IGH COURT, COPY OF APPEAL PAPERS WERE PLACED ON RECORD. THE FACT THAT SUBSTANTIVE ADDITION/ASSESSMENT IN CASE OF CLARA SWAIN HOSPITAL HAS BEEN CONTINUING AND HAS ALSO NOT ATTAINED FINALITY AND THEREFORE, T HE PROTECTIVE ASSESSMENT AT THE HAND OF ASSESSEE REMAIN THE SAME. IT IS FURT HER CONTENDED THAT IT WAS REQUESTED ON BEHALF OF THE APPLICANT/ASSESSEE TO BL OCK THE APPEAL TILL THE DISPOSAL OF DEPARTMENT APPEAL PENDING BEFORE HONBL E ALLAHABAD HIGH COURT. 2. THE LD. AR OF THE ASSESSEE SUBMITS THAT THE TRIBUNA L IN ITS ORDER DATED 15.06.2018 HAS NOT RECORDED THE FACTUAL POSITION TH AT SUBSTANTIVE ASSESSMENT IN THE HANDS OF CLARA SWAIN HOSPITAL IS IN DISPUTE BEFORE THE HONBLE ALLAHABAD HIGH COURT. THE LD. AR SUBMITS TH AT THE TRIBUNAL OUGHT TO HAVE RECORDED THE FULL FACTUAL POSITION AS PER RECORD. THE LD. AR FURTHER SUBMITS THAT ADDITION IN THE HAND OF CLARA SWAIN HOSPITAL THOUGH DELETED BY LUCKNOW TRIBUNAL, HAS NOT ATTAINED FINAL ITY AND THEREFORE THE PROTECTIVE ASSESSMENT IN THE PRESENT APPEAL CONTINU ES TO BE THE SAME. THE LD. AR FURTHER SUBMITS THAT IN PARA-6 OF THE ORDER, IT IS RECORDED THAT THE LD. DR NOT ARGUED ON THE ISSUE OF VALIDITY OF RE-OPENIN G AND ACCORDINGLY CONFIRMED THE ORDER PASSED ON LEGAL ISSUE. THE LD. AR FURTHER SUBMITS THAT HE HAS NOT ARGUED THE APPEAL ON MERIT AND NO SUBMIS SIONS WERE MADE ON VARIOUS GROUNDS OF APPEAL. HE HAS ONLY REQUESTED TO BLOCK THE PRESENT APPEAL IN VIEW OF THE CONTINUATION OF SUBSTANTIVE A SSESSMENT OF SAME 3 M.A. NO. 624 MUM 2018-THE EXECUTIVE BOARD OF THE ME THODIST CHURCH IN INDIA INCOME IN THE HANDS OF CLARA SWAIN HOSPITAL. THE LD . AR PRAYED FOR RECALL THE OBSERVATION REGARDING NOT ARGUED ON THE ISSUE O F VALIDITY OF RE-OPENING AS WELL AS TO RECORD THAT THE DELETION OF SUBSTANTI VE ADDITION IN THE HANDS OF CLARA SWAIN HOSPITAL HAS NOT ATTAINED FINALITY. 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMI TS THAT THE ORDER PASSED BY BENCH IS SELF-EXPLANATORY, THERE IS NO MISTAKE A PPARENT AND DOES NOT REQUIRE ANY RECTIFICATION. THE APPLICATION FILED BY ASSESSEE IS LIABLE TO BE REJECTED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE LD. AR FOR THE ASSESSEE AND THE LD. DR FOR THE REVENUE AND ALSO GONE THROUG H THE ORDER DATED 15.06.2018. CONSIDERING THE FACTS AND THE MATERIAL ON RECORD RELATED TO FILING OF APPEAL BY REVENUE BEFORE HONBLE ALLAHABA D HIGH COURT AGAINST THE ORDER OF LUCKNOW TRIBUNAL AND THE FACT THAT ISS UE RAISED BY THE ASSESSEE WAS RESTORED TO THE FILE OF LD. AO. WE DIRECT THAT WHILE CONSIDERING THE CONTENTION OF ASSESSEE IN THE RESTO RATION PROCEEDING, THE LD. AO WOULD CONSIDER THE FACT THAT THE SUBSTANTIAL ASSESSMENT/ADDITION MADE AT THE HANDS OF CLARA SWAI N HOSPITAL HAS NOT ATTAINED FINALITY AS THE REVENUE HAS NOT ACCEPTED T HE ORDER OF LUCKNOW TRIBUNA L. THE OTHER PRAYER OF ASSESSEE THAT THE OBSERVATIO N OF THE BENCH THAT ASSESSEE HAS NOT ARGUED ON THE ISSUE OF VALIDI TY OF RE-OPENING AND SAID OBSERVATION BE RECALLED IS NOT ACCEPTABLE TO US. EV EN OTHERWISE ACCEPTANCE 4 M.A. NO. 624 MUM 2018-THE EXECUTIVE BOARD OF THE ME THODIST CHURCH IN INDIA OF THAT CONTENTION WOULD AMOUNTS TO REVIEW OF THE O RDER, WHICH WE DECLINED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS DISPOSED OFF. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH APRIL, 2019. SD/- SD/- (M. BALAGANESH) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 12.04.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT(A) 5. DR F BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI