9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1581 - AT - Income TaxRectification of mistake u/s 254 - applicant/ revenue contended that the order of Tribunal is contrary in law - Validity of reopening of assessment - whether there was relevant material to form a reasonable belief is to be seen? - bogus purchases - HELD THAT - Perusal of order 2017 (12) TMI 1122 - ITAT MUMBAI reveals that the appeal filed by the assessee was dismissed and that no relief was granted to the assessee. We have further noticed that when the appeal was heard, no such fact regarding the pendency of appeal, filed by revenue was brought to the notice of Tribunal. The Tribunal after considering the material available on record dismissed the appeal of revenue. Therefore, the revenue is seeking revival of the order in the garb of the present Miscellaneous Application which is beyond the scope of section 254(2) of the Act.
Issues:
Rectification in the order dated 20.12.2017 for AY 2009-10 based on pending appeal of revenue vide ITA No. 5132/Mum/2017. Analysis: The Miscellaneous Application (MA) was filed by the revenue seeking rectification in the order dated 20.12.2017 for AY 2009-10. The revenue contended that the Tribunal's order was contrary in law and on merits in the light of the pending appeal of revenue vide ITA No. 5132/Mum/2017. The ld. DR for the revenue made submissions on the contents of the Miscellaneous Application. None appeared on behalf of the assessee despite multiple notices being sent. The Tribunal decided to hear the submission of the ld. DR for the revenue and make a decision based on the record. Upon careful consideration of the submission of the ld. DR for the revenue and a thorough perusal of the record, it was noted that the appeal filed by the assessee had been dismissed without granting any relief. It was further observed that during the appeal hearing, no information regarding the pendency of the revenue's appeal was brought to the Tribunal's notice. Despite this, the Tribunal, based on the available material, dismissed the revenue's appeal. The revenue's attempt to seek revival of the order through the Miscellaneous Application was deemed beyond the scope of section 254(2) of the Act. Consequently, the Tribunal dismissed the MA filed by the revenue. The order was pronounced in the open court on 05.07.2019.
|
