MAHESH (INDIA) EXPORT IMPORT CO., MUMBAI V. ADDL. CIT RANGE 14(2) / ITO 18(2)(3), MUMBAI

MA 96/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5127 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2003-2004
• Appeal Filed On: 29-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MAMTA PARMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I , MUMBAI BEFORE SHRI MAHAVIR SINGH , JUDICIAL MEMBER AND SHRI B.R. BASKARAN , ACCOUNTANT MEMBER M A NO. 96 /MUM/201 6 (IN ITA NO. 6895 /MUM/20 07 ) : (A.Y : 20 03 - 04 ) M/S. MAHESH (INDIA) EXPORT IMPORT CO., 240, UDYOG BHAVAN, SONAWALA ROAD, GOREGAON (E), MUMBAI 400 063. PAN : AA EFM6597Q (APPLICANT) VS. ADDL.CIT, RANGE - 14(2)/ ITO, WARD 18(2)(3) MUMBAI (RESPONDENT) APPLICANT BY : MS. MAMTA PARMAR RESPONDENT BY : SHRI SAURABH KUMAR RAI DATE OF HEARING : 09 / 12 /2016 DATE OF PRONOUNCEMENT : 09 / 12 /2016 O R D E R PER B.R. BASKARAN , AM : THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION SEEKING RECALL OF THE ORDER DATED 19 - 01 - 2010 PASSED EX - PARTE IN ITA NO.6895/MUM/2007 RELATING TO AY 2003 - 04. 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. WE NOTICE THAT THE CO - ORDINATE BENCH OF THE TRIBUNAL PASSED AN EX - PARTE ORDER ON 19 . 01 . 2010, SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE. SUBSEQUENTLY, THE ASSESSEE FILED A MISCELLANEOUS APPLICATION NO.432/ MUM/2012 SEEKING RECALL OF THE ORDER, BUT THE SAME WAS ALSO DISMISSED ON ACCOUNT OF NON - APPEARANCE OF THE ASSESSEE. 2 M/S.MAHESH (INDIA) EXPORT IMPORT CO. MA NO. 96/MUM/2016 3. SUBSEQUENTLY, THE ASSESSEE HAS MOVED ANOTHER APPLICATION, I.E., THE PRESENT MISCELLANEOUS APPLICATION BEFORE THE TRIBUNAL ON 29 . 04 . 2016 . WE HAVE EARLIER NOTICED THAT THE APPEAL WAS DISPOSED OF BY THE TRIBUNAL ON 19 . 01 . 2010 , MEANING THEREBY, THE PRESENT APPLICATION HAS BEEN FILED BY THE ASSESSEE AFTER EXPIRY OF FOUR YEARS FROM THE DATE OF PASSING OF APPEAL ORDER . WE NOTICE THAT THE PR OVISIONS OF SEC. 254(2) PRESCRIBES A PERIOD OF FOUR YEARS FOR FILING APPLICATIONS SEEKING RECTIFICATION OF THE ORDERS PASSED BY THE TRIBUNAL U/S 254(1) OF THE ACT. SINCE THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED AFTER EXPIRY OF FOUR YEARS FROM THE DATE OF THE APPELLATE ORDER, THE SAME IS BARRED BY LIMITATION PRESCRIBED U/S 254(2) OF THE ACT. 4. IN VIEW OF THE ABOVE, WE DISMISS THE MISCELLANEOUS APPLICATION AS BARRED BY LIMITATION. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 T H DECEMBER, 2016. S D / - S D / - (MAHAVIR SINGH) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 9 T H DECEMBER, 2016 * SSL * COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 3 M/S.MAHESH (INDIA) EXPORT IMPORT CO. MA NO. 96/MUM/2016 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI