JALAJ J SAHAI, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 16(1), MUMBAI

MA 876/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0219 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2008-2009
• Appeal Filed On: 07-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE S/SHRI AMARJIT SINGH, JUDICIAL MEMBER AND G. MANJUNATHA , ACCOUNTANT MEMBER M.A. N O . 876 /M/201 7 (ARISING OUT OF ITA NO. 6415 /MUM/201 2 ) ( / ASSESSMENT YEAR: 2008 - 09 ) SHRI JALAJ SAHAI 131, 1 ST FLOOR, ARUN CHAMBERS, TARDEO ROAD, MUMBAI - 400034. / VS. ACIT - 16(1) MUMBAI / . / . PAN/GIR NO. : AEGPG2849M ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 01 .0 3 .201 9 /DATE OF PRONOUNCEMENT: 27 . 03 . 2019 ORDER PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSE OF THE MISCELLA N EOUS APPLICATION BEARING NO. 876 /M/1 7 MOVED BY APPELLANT ARISING OUT OF IN ITA. NO. 6415 /M/1 2 DATED 04 .1 2 .201 5 . 2. IT IS AVERRED IN THE APPLICATION THAT THE HONBLE ITAT HAS DECIDED THE PENALTY ISSUE AGAINST THE ASSESSEE VIDE ORDER DATED 04.12.2015 IN ITA. NO.6415/M/2012. THE HONBLE ITAT DID NOT DISCLOSE THE LAW SETTLED BY SUPREME COURT IN THE CASE OF SSAS EMERALD ME ADOWS (CC NO. 11485/2016) AND IN THE CASE OF SAMSON PERINCHERY (ITA. NO. 1154 OF 2014) (BOM), THERE FORE, IN THE SAID CIRCUMSTANCES THE ORDER DATED 04.12.2015 IS REQUIRED TO BE RECALLED IN THE INTEREST OF JUSTICE. 3 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. THE ASSESSEE FILED AN APPEAL BEARING ITA REVENUE BY: SHRI SAURABH DESHPANDE (DR) ASSESSEE BY: S HRI RAKESH MOHAN (AR) MA 876 / MUM/201 7 N O.6415/M/2012 WHICH HAS BEEN DECIDED BY THE HONBLE ITAT ON 04.12.2015 IN WHICH THE APPEAL OF THE ASSESSEE HAS BE EN ORDERED TO BE DISMISSED. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS.: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LTD, COMMISSIONER OF INCOME TAX (A) ERRED IN CONFIRMING THE LEVY OF PENALTY OF RS.18,96,600/ - U/S 271(1)(C) OF THE I.T. ACT , 1961. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LTD, COMMISSIONER OF INCOME TAX (A) ERRED IN NOT ACCEPTING THAT APPELLANT HAS VOLUNTARILY DISCLOSED THE INCOME AT THE TIME OF ASSESSMENT PROCEEDINGS . 4. ON APPRAISAL OF THE ABOVE MENTIONED GROUNDS , WE FIND THAT THE ASSESSEE NOWHERE TOOK THE PLEA OF DEFECTIVE NOTICE AND NOWHERE DISCLOSED THE LAW RELIED BY ASSESSEE IN HIS APPLICATION I.E. SSAS EMERALD MEADOWS (CC NO. 11485/2016) AND IN THE CASE OF SAMSON PERINCHER Y (ITA. NO. 1154 OF 2014) (BO M) . SINCE THE ISSUE OF DEFECTIVE NOTICE WAS NOT RAISED NOR THE AUTHORITY CITED BY ASSESSEE WHICH HAS BEEN MENTIONED IN THE PRESENT APPLICATION MOVED U/S 254(2) OF THE ACT, THEREFORE, THE HONBLE ITAT NOWHERE DECIDED THE ISSUE OF DEFECTIVE NOTICE AND DISCUS SED THE LAW SETTLED IN SSAS EMERALD MEADOWS (CC NO. 11485/2016) AND IN THE CASE OF SAMSON PERINCHER Y (ITA. NO. 1154 OF 2014) (BOM) , H ENCE, THE PRESENT M ISCELLANEOUS APPLICATION HAS NO FORCE IN THE EYES OF LAW, THEREFORE, THE SAME IS HEREBY ORDERED TO BE D ISMISSED. IN THE RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 27. 03 .2019 SD/ - SD/ - ( G. MANGUNATHA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 27. 03 .2019 V IJAY MA 876 / MUM/201 7 COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, J , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES