ANJALI BHOOMI DEVELOPERS, MUMBAI V. INCOME TAX OFFICER 22(3)(1), MUMBAI

ITA 1760/MUM/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1703 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 18-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 1760/Mum/2018 (A.Y: 2011-12) M/s Anjali Bhoomi Developers Gajra Group, Shop No.8 Shivaji Market, Ground Floor, Opp APMC Grain Market, Plot No. 8 & 9, Sector-19D, Vashi Navi Mumbai – 400709 Vs. ITO – 22(3)(1) Room No. 306, 3 rd Floor, Tower No. 6, Vashi Rly Stn, Navi Mumbai – 400705. ./ज आइआर ./PAN/GIR No. : AANFA8262H Appellant .. Respondent Appellant by : Ms. Ritika Agarwal.AR Respondent by : Mr. Manoj Sinha.DR Date of Hearing 25.07.2022 Date of Pronouncement 26.07.2022 आद श / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) – 26, Mumbai passed u/s 143(3) and 250 of the Income Tax Act. ITA No. 1760/Mum/2018 M/s. Anjali Bhoomi Developers, Mumbai. - 2 - 2. The brief facts of the case are that the Hon’ble Tribunal has passed the order in the assessee’s appeal in ITA No.1760/Mum/2018, dated 27.09.2019 for the A.Y. 2011-12. The assessee has filed the MA No. 200/Mum/2020 and the Honble Tribunal has partly allowed the M.A vide order dated 1-03-2021 with the observations at page 3 Para 8 of the order read as under: 8. Regarding third issue, the Ld. counsel for the assessee submitted th at the Tribunal has omitted to decide ground of No. 5 of the appe al, therefore the mistake apparent from the record needs to be rectified by recalling the impugned order. 9. We notice that the Tribunal has jot adjudicated ground No. 5 of the assessee’s appeal. Since omission to decide the ground raised by the parties in appeal memorandum f alls within the amibit of of mistake apparent from record, we recalled the order dated 27.09.2019 for a limited purpose of adjudicating ground No. 5 raised by the order assessee in its appeal ITA No. 1760/Mum/2018, A.Y 2011-12. 3. At the time of hearing, the Ld.AR has not pressed the ground of appeal No.5 raised by the assessee as discussed in the above paragraphs. ITA No. 1760/Mum/2018 M/s. Anjali Bhoomi Developers, Mumbai. - 3 - Accordingly, the ground of appeal No. 5 is treated as withdrawn and is dismissed. 4. In the result, the appeal filed by the assessee on the disputed issue is dismissed. Order pronounced in the open Court on 26.07.2022 Sd/- Sd/- ( PRAMOD KUMAR) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 26.07.2022 KRK, PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A) 4. Concerned CIT 5. DR, ITAT, Mumbai 6. Guard file. आदेशान ु सार/ BY ORDER, //True Copy// 1. ( Asst. Registrar) ITAT, Mumbai