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

MA 662/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2505 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P DANIEL LD
• Assessee Lawyers: DHARMESH SHAHLD AR

Judgement Text

1 MA NO.662/MUM/2018 ARISING OUT OF ITA NO.2476/MUM/2015 LATE HARSHAD S.MEHTA ASSESSMENT YEAR-2006-07 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.662/MUM/2018 [ARISING OUT OF I.T.A. NO.2476/MUM/2015] ( / ASSESSMENT YEAR: 2006-07) DY C OMMISSIONER OF I NCOME T AX CENTRAL CIRCLE 4(1) ROOM NO.1916, 19 TH FLOOR AIR INDIA BUILDING, NARIMAN POINT MUMBAI-400 021. / VS. LATE H ARSHAD S. MEHTA (THROUGH LEGAL HEIR SMT. JYOTI H.MEHTA) 32, MADHULI DR. ANNIE BESANT ROAD WORLI, MUMBAI-400 026. ./ ./PAN/GIR NO. ABAPM-1848-F ( /APPELLANT ) : ( / RESPONDENT ) !'# / APPELLANT BY : DR. P. DANIEL, LD. DR !'# / RESPONDENT BY : SH. DHARMESH SHAH-LD. AR $ %!'&' / DATE OF HEARING : 08/03/2019 () !'&' / DATE OF PRONOUNCEMENT : 08/03/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. THE ONLY GRIEVANCE OF THE REVENUE IN THIS MISCEL LANEOUS APPLICATION STEM FROM THE FACT THAT GROUND NOS. 3 & 5 OF ASSESS EES APPEAL ITA NO. 2 MA NO.662/MUM/2018 ARISING OUT OF ITA NO.2476/MUM/2015 LATE HARSHAD S.MEHTA ASSESSMENT YEAR-2006-07 2476/MUM/2015 AS ADJUDICATED BY THE TRIBUNAL VIDE O RDER DATED 17/05/2018 HAS BEEN RESTORED BACK TO THE FILE OF LD . AO AS AGAINST TO THE FILE OF LD. CIT(A) AS HELD BY THE TRIBUNAL IN AY 20 03-04. 2. EXPLAINING THE SAME, LD. DEPARTMENTAL REPRESENTA TIVE, DR P.DANIEL, SUBMITTED THAT THE ISSUES WERE RESTORED BACK ON IDE NTICAL LINES SIMPLY BY RELYING UPON THE ORDERS FOR AY 2003-04. THE ISSUES, IN AY 2003-04, WERE RESTORED BACK TO THE FILE OF LD. CIT(A) AND THEREFO RE, THE MATTER IN THIS YEAR ALSO SHOULD HAVE BEEN RESTORED TO THE FILE OF LD. C IT(A) INSTEAD OF LD. AO. PER CONTRA, LD. AUTHORIZED REPRESENTATIVE FOR ASSES SEE [AR], SHRI DHARESH SHAH, SUBMITTED THAT GROUND NO. 3 IS RELATED TO SUSPENSE ENTRIES AS ARISING FROM BOOKS OF ACCOUNTS. SINCE THE REJECTION OF THE BOOKS OF ACCOUNTS WAS GROUND NO. 1 WHICH HAS ALREADY BEEN RESTORED BACK T O THE FILE OF LD. AO AND THE SAME IS NOT UNDER DISPUTE, LOGICALLY THIS GROUN D SHOULD ALSO HAVE BEEN RESTORED BACK TO LD. AO FOR A HOLISTIC VIEW. THEREF ORE, IT WAS SUBMITTED THAT NO INTERFERENCE WAS CALLED FOR IN THE STATED ORDER. 3. UPON CAREFUL CONSIDERATION, WE CONCUR WITH THE S UBMISSIONS MADE BY LD. AR SINCE GROUND NO.1 & 3 BEING CONNECTED ONE, T HE BENCH HAS DEEMED IT FIT TO RESTORE THE SAME TO THE FILE OF LD . AO. THEREFORE, FINDING NO MISTAKE IN THE ORDER, WE DISMISS THE APPLICATION. 4. THE APPLICATION STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH MARCH, 2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER 3 MA NO.662/MUM/2018 ARISING OUT OF ITA NO.2476/MUM/2015 LATE HARSHAD S.MEHTA ASSESSMENT YEAR-2006-07 MUMBAI; DATED : 08/03/2019 SR.PS:-JAISY VARGHESE / 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