MUNAF S QUAZI, MUMBAI v. ITO 21(3)(4), MUMBAI

MA 25/MUM/2021 | 2006-2007
Pronouncement Date: 31-08-2021 | Result: Allowed

Appeal Details

RSA Number 2519924 RSA 2021
Assessee PAN AACPQ5132B
Bench Mumbai
Appeal Number MA 25/MUM/2021
Duration Of Justice 7 month(s) 2 day(s)
Appellant MUNAF S QUAZI, MUMBAI
Respondent ITO 21(3)(4), MUMBAI
Appeal Type Miscellaneous Application
Pronouncement Date 31-08-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 31-08-2021
Last Hearing Date 23-04-2021
First Hearing Date 23-07-2021
Assessment Year 2006-2007
Appeal Filed On 28-01-2021
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN ACCOUNTANT MEMBER M.A. NO. 25 /MUM./2021 ( ARISING OUT OF ITA NO. 5569 / MUM . / 20 11 ) ( ASSESSMENT YEAR : 20 06 07 ) MUNAF SHARFUDDIN QUAZI 701 CRYSTAL POWAI VIHAR A.S. MARG POWAI MUMBAI 400 0 76 PAN AACPQ5132B . APPLICANT (ORIGINAL RESPONDENT) V/S INCOME TAX OFFICER WARD 21(3)(4) MUMBAI . RESPONDEN T (ORIGINAL APPELLANT) ASSESSEE BY : SHRI HARIDAS BHAT REVENUE BY : SHRI SUNIDESH PANDE DATE OF HEARING 30 . 0 7 .20 21 DATE OF ORDER 31.08.2021 O R D E R PER S. RIFAUR RAHMAN A.M. B Y THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECTIFICATION IN THE ORDER DATED 30 TH MARCH 2015 PASSED IN ITA NO. 5569/MUM./ 2011 FOR THE ASSESSMENT YEAR 20 0 6 07 . 2. THE CONTENTS OF THE PRESENT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE READ AS UNDER: 1. THIS IS AN APPLICATION FOR RECALL OF YOUR ORDER DATED 30 TH MARCH 2015 IN 1114 NO.5569/M/2011 FOR ASSESSMENT YEAR 2006 - 07 DISPOSING OF THE APPEAL WITHOUT HEARING US. 2 MUNAF SHARFUDDIN QUAZI 2. PARA 2 OF YOUR ORDER STATES AS UNDER: '2. AT THE OUTSET IT IS NOTICED THAT NONE APPEARED ON BEHALF OF ASSESSEE IN SPITE OF CALLS AND EVEN NO APPLICATION FOR ADJOURNMENT WAS MOVED. ON THE OTHER HAND LD. DI IS PRESENT IN THE COURT AND IS READY WITH ARGUMENTS. THEREFORE WE HAVE DECIDED TO PROCEED WITH THE HEARING OF THE CASE EX - PARTE WITH THE ASSISTANCE OF THE LD. DR AND THE MATERIAL PLACED ON RECORD.' 3. WE HAVE NOT BEEN SERVED WIT H ANY NOTICE WITH REGARD TO DATE OF HEARING TO THE BEST OF OUR KNOWLEDGE. OUR AUTHORIZED REPRESENTATIVES IN THE ABOVE MATTER WERE H. S. RAHEJA ADVOCATE EITHER OF WHOM WOULD HAVE APPEARED IN THE APPEAL PROVIDED WE WERE MADE AWARE. HOWEVER TO OUR SURPRI SE WE REALIZED THAT THE MATTER HAD BEEN DISPOSED OFF WHEN WE RECEIVED A PHYSICAL COPY OF YOUR ORDER DATED 30TH MARCH 2015 ON 23 APRIL 2015. A COPY OF THE SAID ORDER IS ENCLOSED HEREWITH FOR YOUR KIND PERSUAL. 4. IT IS CLEAR FROM THE ORDER THAT IN ANY EVENT GROUNDS 1 2 & 3 WHICH HAVE NOT BEEN HEARD. I STATE THAT I HAVE NOT RECEIVED ANY OTHER NOTICE IN THE PAST EITHER AND THAT I AM VERY MUCH INTERESTED IN SEEKING RELIEF FROM THE HONORABLE TRIBUNAL IN RESPECT OF THE VARIOUS ADDITIONS MADE BY THE ASSESS ING OFFICER IN MY CASE. I STATE THAT I AM PREJUDICIALLY AFFECTED BY THE ORDER OF HONORABLE TRIBUNAL SINCE I HAVE NOT BEEN GRANTED SUFFICIENT AND REASONABLE OPPORTUNITY TO PRESENT MY CASE 5. I HAVE ENQUIRED AND TAKEN INSPECTION OF THE APPEAL WITH THE OFFI CE OF THE HON. TRIBUNAL AND HAVE FOUND THE DETAILS OF THE HEARING FIXED AS UNDER: - DATE OF HEARING REMARKS REMARKS 19/06/2012 NONE APPEARED ADJOURNED TO 23/10/2021 NOTICE BY RPAD THIS FRESH NOTICE BY RPAD HAS NOT BEEN RECEIVED BY ME. 29/10/2012 BENCH NOT FUNCTIONING FRESH DATE OF HEARING 03/04/2013 NO FRESH NOTICE WAS RECEIVED BY ME. 03/04/2013 NON APPEARED ADJOURNED TO 17/09/2013 NOTICE BY RPAD NO FRESH NOTICE WAS RECEIVED BY ME. 17/09/2013 ADJOURNED TO 10/03/2014 BOTH THE PARTIES INFORMED. HOWEVER AS I CAN RECALL NO ONE MUCH HAVE APPEARED FOR ME SINCE I WAS NOT AWARE OF THE HEARING. 3 MUNAF SHARFUDDIN QUAZI 10/03/2014 NONE APPEARED ADJOURNED TO 09/09/2014 NOTICE TO RPAD NO FRESH NOTICE WAS RECEIVED BY ME. THE REMARK OF THE RETURNED NOTICE STATE LEFT THIS IS NOT POSSIBLE AS I LIVE I SAID PLACE EVEN AS OF TODAY. 09/09/2014 NONE APPEARED ADJOURNED TO 30/03/2015 NOTICE BY RPAD NO FRESH NOTICE WAS RECEIVED BY ME. 30/03/2015 NONE APPEARED APPEAL HEARD EXPARTE ORDER PASSED ON 16/04/2015 I H AD NO KNOWLEDGE OF THE SAME. I STATE THAT I HAVE A VERY SOUND AND REASONABLE CASE AND THAT THE ADDITIONAL MADE BY THE ASSESSING OFFICER ARE INCORRECT AND OUGHT TO BE DELETED. I STATE THAT THOUGH THE HONORABLE TRIBUNAL PASSED AN ORDER ON THE MERITS AS PER THE MATERIAL AVAILABLE FROM THE RECORD I HAVE SUFFICIENT MATERIAL AND REASONABLE EXPLANATIONS FOR ALL THE ADDITIONS MADE BY ASSESSING OFFICER AND I THEREAFTER PRAY THAT THE ORDER OF THE HON. TRIBUNAL KINDLY BE RECALLED AND I BE GRANTED AN OPPORTUNITY TO THE PRESENT CASE. I STATE THAT I HAVE SUFFICIENT AND REASONABLE EXPLANATION FOR THE SOURCE OF DEPOSITS IN THE BANK ACCOUNTS WHICH HAVE NOT BEEN CONSIDER BY THE ASSESSING OFFICER WHILE MAKING THE ASSESSMENT BY APPLYING THE PROVISIONS OF SECTION 44AD OF THE INCOME TAX ACT AND ESTIMATING MY INCOME 8% OF THE TURNOVER. THE WHOLE ORDER THEREFORE SEEMS TO BE MISCONCEIVED AND HAS NOT EVEN ADDRESSED THE GROUNDS RAISED. 6. A COPY OF THE CHALLAN FOR RS.500/ - AS THE FEE FOR THIS MISCELLANEOUS APPLICATION IS ENCLO SED. 7. IN THESE CIRCUMSTANCES IT IS PRAYED THAT THIS HON'BLE TRIBUNAL MAY KINDLY RECALL ITS ORDER DATED 30 TH MARCH 2015 IN ITA NO.5569/M/2011 DATED PERTAINING TO A. Y. 2006 - 07 8. FOR WHICH ACT OF KINDNESS YOUR APPLICANT WILL EVER BE GRATEFUL. 2. THE LEARNED AUTHORISED REPRESENTATIVE FOR THE ASSESSEE SUBSTANTIATED HIS ARGUMENTS ON THE BASIS OF THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS REPRODUCED ABOVE. 4 MUNAF SHARFUDDIN QUAZI 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE O N THE OTHER HAND VEHEMENTLY OPPOSED THE CONTENTS OF THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. HE SUBMITTED THAT THE MISCELLANEOUS APPLICATION IS LIABLE TO BE DISMISSED AS IT IS FILED BEYOND THE PERIOD OF LIMITATION OF SIX MONTHS AS MANDATED FROM TIME TO TIME UNDER THE PROVISIONS OF SECTION 254(2) OF THE INCOME TAX ACT 1961. 4. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE UNDER SECTION 254(2) OF THE ACT SEEKING RECTIFICATION IN THE ORDER OF TRIBUNAL DATED 30 TH MARCH 2015. THE PROVISIONS OF SECTION 254(2) HAVE BEEN AMENDED BY THE FINANCE ACT 2016 W.E.F. 1 ST JUNE 2016. THE AMENDED PROVISIONS OF SUB - SECTION (2) OF SECTION 254 READ AS UNDER: ORDERS OF APPELLATE TRIBUNAL. 254. (1) . (1A) [***] (2) THE APPELLATE TRIBUNAL MAY AT ANY TIME WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD AMEND ANY ORDER PASSED BY IT UNDER SUB - SECTION (1) AN D SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSEE OR THE ASSESSING OFFICER : 5. A BARE LOOK AT THE AMENDED PROVISIONS SHOW THAT THE MISCELLANEOUS APPLICATION SEEKING RECTIFICATION OF ANY MISTAKE APPARENT FROM RECORD CAN BE FILED BY EITHER PARTY WITHIN A PERIOD OF SIX MONTHS 5 MUNAF SHARFUDDIN QUAZI FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED. IN THE PRESENT CASE THE ORDER WAS PASSED ON 30 TH MARCH 2015 AND THE SAID ORDER WAS RECEIVED BY THE ASSESSEE PHYSICALLY ON 30 TH MARCH 2015. T HEREFORE THE LIMITATION FOR FILING OF MISCELLANEOUS APPLICATION UNDER SECTION 254(2) STARTS FROM 30 TH APRIL 2015. EVEN OTHERWISE ALSO IF WE PICK UP THE DATE AS 30 TH APRIL 2015 AS THE DATE OF RECEIPT OF ORDER PHYSICALLY BY THE ASSESSEE FOR COUNTING SIX MONTHS LIMITATION STILL AS ON DATE OF FILING OF THE PRESENT MISCELLANEOUS APPLICATION I.E. 29 TH JANUARY 2021 THE PRESENT MISCELLANEOUS APPLICATION IS BARRED BY LIMITATION AS PRESCRIBED UNDER THE ACT. THE TRIBUNAL HAS NO POWER TO CONDONE THE DELAY IN FI LING OF MISCELLANEOUS APPLICATION UNDER PROVISIONS OF SECTION 254(2) OF THE ACT. WITH THE AFORESAID OBSERVATIONS IN OUR CONSIDERED OPINION THE PRESENT MISCELLANEOUS APPLICATION IS NOT SUSTAINABLE BEFORE US AND HENCE LIABLE TO BE DISMISSED AS SUCH. 6. IN THE RESULT THIS MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.2021 SD/ - VIKAS AWASTHY JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI DATED: 31.08.2021 6 MUNAF SHARFUDDIN QUAZI COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT MUMBAI CITY CONCERNED; (5) THE DR ITAT MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT MUMBAI