DCIT, CC-8(3), MUMBAI V. M/S. 63 MOONS TECHNOLOGIES LTD., MUMBAI

ITA 1671/MUM/2023

AI Insights

The case involves an appeal by the Department of Income Tax against the order of the Commissioner of Income Tax (Appeals)-56, Mumbai, dated 31/03/2022, concerning the Assessment Year 2012-13. The Department had previously filed an appeal (ITA No.1509/Mum/2022) against the same order, which was adjudicated on 06/01/2023. In the present appeal (ITA No.1671/MUM/2023), the Department sought to challenge the findings on Transfer Pricing issues, which were not addressed in the initial appeal. The Tribunal found the present appeal to be not maintainable due to the principle of res judicata, as the earlier appeal had already been decided.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133764 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 23-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Transfer pricing

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “ जे ”,मुंबई 炈ी िवकास अव瀡थी, 瀈याियक सद瀡य एवं 炈ी एस. 琇रफौर रहमान, लेखाकार सद瀡य के सम楹 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.1671/मुं/2023 (िन.व. 2012-13) ITA NO.1671/MUM/2023(A.Y.2012-13) DCIT-CC-8(3),Mumbai, Room No.656, 6 th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ...... अपीलाथ牸/Appellant बनाम Vs. M/s. 63 Moons Technologies Ltd., CTS No.256/257, F.T.Tower, Suren Road Chakala, Andheri, Mumbai 400 093 PAN: AAACF-5737-C .....灹ितवादी/Respondent अपीलाथ牸 獧ारा/ Appellant by : Shri Manoj Kumar –CIT DR 灹ितवादी 獧ारा/Respondent by : Shri Sukhsagar Syal सुनवाई क琉 ितिथ/ Date of hearing : 24/08/2023 घोषणा क琉 ितिथ/ Date of pronouncement : 24/08/2023 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-56, Mumbai [in short ‘ the CIT(A)’ ] dated 31/03/2022, for the Assessment Year 2012-13. 2. Shri Sukhsagar Syal appearing on behalf of the assessee pointed at the outset that the present appeal is not maintainable as the Revenue had earlier filed appeal in ITA No.1509/Mum/2022 against the same order of CIT(A) dated 31/03/2022 for assessment year 2012-13.. The said appeal of Department was 2 ITA NO.1671/MUM/2023(A.Y.2012-13) dismissed by the Tribunal vide order dated 06/01/2023. Now, the Department has filed present appeal assailing the same order of CIT(A) again. 3. On the last date of hearing i.e. 14/08/2023, the ld. Departmental Representative sought time to seek clarification from the Assessing Officer. The ld. Departmental Representative placed on record copy of letter dated 16/08/2023 filed by the Assessing Officer. In the said letter, the Assessing Officer admitted that the Department had filed appeal in ITA No.1509/Mum/2022 against order of CIT(A) dated 31/03/2022 for assessment year 2012-13 in the case of assessee and the said appeal of the Department was decided by the Tribunal vide order dated 06/01/2023. The reason given by Assessing Officer for filing the present appeal is that while filing appeal in ITA No.1509/Mum/2022 grounds assailing the findings of CIT(A) on Transfer Pricing issue remain to be raised. In the present appeal the Department has raised grounds challenging the findings of CIT(A) on Transfer Pricing issue. 4. We have heard the submissions made by rival sides and have examined the documents on record. It is an accepted fact that the Department had earlier filed an appeal in ITA No.1509/Mum/2022 against the order of CIT(A) - 56, Mumbai dated 31/03/2022 for assessment year 2012-13. The aforesaid appeal was adjudicated by the Tribunal vide order dated 06/01/2023. The present appeal has been filed by the Department against the same order of CIT(A) assailing findings on T.P issues which were not raised in the initial appeal. Multiple filing of appeals by the appellant( in the present case, the Department) against same impugned order is not permissible. The Department could have raised additional grounds of appeal during the pendency of appeal in ITA No.1509/Mum/2022. Since, the appeal of 3 ITA NO.1671/MUM/2023(A.Y.2012-13) Department in ITA No.1509/Mum/2022 has already been adjudicated, the present appeal against the impugned order (even if different grounds have been raised), is not maintainable. Hence, the present appeal is dismissed as not maintainable. Order pronounced in the open court on Thursday the 24 th day of August , 2023. Sd/- Sd/- (SHRI S.RIFAUR RAHMAN) (VIKAS AWASTHY) लेखा सद瀡य/ACCOUNTANT MEMBER 瀈याियक सद瀡य/JUDICIAL MEMBER मुंबई/ Mumbai, 琈दनांक/Dated 24/08/2023 Vm, Sr. PS(O/S) 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत अ灡ेिषतCopy of the Order forwarded to : 1. अपीलाथ牸/The Appellant , 2. 灹ितवादी/ The Respondent. 3. आयकर आयु猴CIT 4. िवभागीय 灹ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड榁 फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt.Registrar)/Sr. Private Secretary ITAT, Mumbai