ITO 11(1)(2), MUMBAI V. REALSTONE EXPORTS LTD, THANE

MA 06/MUM/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 4438 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE S/SHRI M. BALAGANESH , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 0 6 / M/2020 (ARISING OUT OF ITA NO. 2994 /MUM/201 7 ) ( / ASSESSMENT YEAR: 2012 - 13 ) INCOME TAX OFFICER 11(1)(2) ROOM NO.202 , AAYAKAR BHAVAN, M. K. MARG, MUMBAI - 400 020 . / VS. REALSTONE EXPORTS LTD. C - 204, 2 ND FLOOR, VISHAL APARTMENT, TAKI RD, TULIJ, NALASOPARA (E), THANE - 401209 . / . / . PAN/GIR NO. : AACCR8504K ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 11 / 12 / 20 20 /DATE OF PRONOUNCEMENT: 11 /12 / 2020 ORDER UNDER SECTION 254( 2) OF THE INCOME TAX ACT PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSE OF PRESENT MISCEL LANEOUS APPLICATION BEARING NO.06/M/2020 ARISING OUT OF ITA. NO.2994 /M/201 7 DATED 31 .0 7 .2019 RELEVANT TO THE A.Y.2012 - 13 . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE APPEAL OF THE REVENUE BEARING ITA. NO. 2994 /M/1 7 FOR THE A.Y.2012 - 1 3 HAS BEEN DECIDED BY THE HONBLE ITAT BY VIRTUE OF ORDER DATED 31.07.2019. THIS APPEAL WAS DISMISSED AS WITHDRAWN. IT IS MENTIONED THAT THE APPEAL FALLS WITHIN THE PURVIEW OF AMENDED PARA 10 OF THE CIRCULAR DATED 20.08.2018, HENCE, THE APPEAL IS LIABLE TO BE DECIDED ON THE BAS IS OF MERITS. 3. NOTICE GIVEN. 4. WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. DURING THE COURSE OF HEARING, BOTH THE LD. REVENUE BY: SHRI GURBINDER SINGH ( DR) ASSESSEE BY: SHRI RAJIV KHANDELWAL (AR) MA 06 / MUM/20 20 A.Y. 2012 - 13 REPRESENTATIVE OF THE PARTIES ADMITTED THIS FACT THAT THE APPEAL FALLS UNDER E XCEPTION CLAUSE (E) TO PARA 10 OF CIRCULAR NO. 3/2018 AS AMENDED BY CIRCULAR DATED 20.08.2018. UNDOUBTEDLY, IN THE SAID CIRCUMSTANCES, THE APPEAL IS NOT LIABLE TO BE DISMISSED AS WITHDRAWN, HENCE, WE RECALL THE ORDER DATED 31.07.2019 AND FIX THE APPEAL FOR HEARING ON 21.01.2021. SINCE THE ORDER HAS BEEN PRONOUNCED IN THE PRESENCE OF THE PARTIES, THEREFORE, THERE IS NO NEED TO INFORM THE PARTIES COME UP THE DATE FIXED. A CCORDINGLY, THE PRESENT MISCELLANEOUS APPLICATION OF THE REVENUE IS HEREBY ALLOWED . IN TH E RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS HEREBY ALLOWED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 11 /12 / 2020 SD/ - SD/ - ( M. BALAGANESH ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 11 /12 / 2020 VIJAY PAL SINGH (SR. PS) COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . T HE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, D , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES