MOHD HASAN ABDUL GAFOOR MOMIN, THANE V. ITO WD 1(2), KALYAN

MA 750/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5832 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH V POPHARE
• Assessee Lawyers: K GOPAL A R MS NEHA PARANJAPE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NO.750/M/2018 (ARISING OUT OF ITA NO.3336/M/2018) ASSESSMENT YEAR: 2007-08 MR. MOHD. HASAN ABDUL GAFOOR MOMIN, 430/2 KOTWAL SHAH DARGHA RD., NEAR GAURI PADA, BHIWANDI, THANE 421 302 PAN: AEKPM0354F VS. ITO WD 1(2), 1 ST FLOOR, MOHAN PLAZA WAYALE NAGAR, KHADAKPADA, KALYAN (W), (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI K. GOPAL, A.R. MS. NEHA PARANJAPE, A.R. REVENUE BY : SHRI ASHISH V. POPHARE, D.R. DATE OF HEARING : 18.01.2019 DATE OF PRONOUNCEMENT : 30.01.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE SEEKS THE RECALLING OF THE ORDER OF THE TRIBUNAL PA SSED IN ITA NO.3336/M/2017 FOR A.Y. 2007-08 DATED 18.09.2018. 2. THE LD. A.R. SUBMITTED BEFORE THE BENCH THAT WHI LE PASSING THE ORDER THE HONBLE TRIBUNAL HAS NOT DEALT WITH T HE CONTENTIONS RAISED DURING THE COURSE OF HEARING BUT INSTEAD RELIED ON VARIOUS DECISIONS IN THE SAID ORDER WHICH WERE NEITHER RELIED BY LD. D.R. NOR BY THE ASSESSEE. THE LD. A. R. SUBMITTED THAT NON CONSIDERATION OF ARGUMENTS AND CONTENTION S PUT MA NO.750/M/2018 (ARISING OUT OF ITA NO.3336/M/2018) MR. MOHD. HASAN ABDUL GAFOOR MOMIN 2 FORWARD BY THE ASSESSEE AND NON CONFRONTING THE V ARIOUS DECISIONS RELIED AND REFEREED IN THE ORDER TO THE ASSESSEE AMOUNTS TO MISTAKE APPARENT IN THE ORDER WHICH HAS TO BE RECTIFIED. THE LD. A.R. THEREFORE REQUESTED THAT T HE SAID ORDER BEING APPARENTLY CONTAINING MISTAKES SHOULD BE RE CALLED SO THAT THE ASSESSEE COULD BE GIVEN A PROPERTY OPPORTU NITY OF BEING HEARD BEFORE PASSING THE SAID ORDER. 3. THE LD. D.R., ON THE OTHER HAND, STRONGLY OBJECT ED TO THE ARGUMENTS OF THE LD. A.R. BY SUBMITTING THAT THERE IS NO APPARENT MISTAKE IN THE ORDER AND THE HON'BLE TRIBU NAL IS FREE TO DECIDE THE MATTER AS PER FACTS AND LAW PREVAILING O N THE DATE OF THE ORDER. THEREFORE, THE MA FILED BY THE ASSESSEE SHOULD BE DISMISSED. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD AND REFERRING TO THE LOG BOOKS, WE FIND THAT CERTAIN ARGUMENTS OF THE ASSESSEE HAVE BEEN OVERLOOKED WHIL E PASSING THE ORDER AND ALSO THAT CERTAIN DECISIONS WERE RELI ED TO SUPPORT THE DECISION OF THE ITAT WHICH WERE NEVER REFERRED TO DURING THE COURSE OF HEARING. WE ARE THEREFORE OF THE CONSIDE RED VIEW THAT THE ORDER DATED 18.09.2018 CONTAINS APPARENT MISTAK E SO FAR AS THE NON CONSIDERATION OF CONTENTIONS AND ARGUMENTS OF THE LD. A.R. ARE CONCERNED AND ALSO THE NON CONFRONTING THE VARIOUS DECISIONS RELIED UPON BY THE TRIBUNAL AND THEREFORE THE ORDER NEEDS TO BE RECTIFIED. ACCORDINGLY, WE RECALL OUR ORDER DATED 18.09.2018. THE REGISTRY IS ALSO DIRECTED TO FIX T HE HEARING OF THE SAID CASE ON 21.02.2019. MA NO.750/M/2018 (ARISING OUT OF ITA NO.3336/M/2018) MR. MOHD. HASAN ABDUL GAFOOR MOMIN 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.01.2019. SD/- SD/- (JOGINDER SINGH) (RAJESH KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 30.01.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.