ASSISTANT COMMISSIONER OF INCOME TAX - 22(1), MUMBAI V. JOHN GALT INTERNATIONAL, MUMBAI

MA 107/MUM/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1481 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Keywords: Condonation of delay
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 107 / MUM /2018 ( ARISING OUT OF ITA NO. 6472 /MUM /201 6 ) ( ASSESSMENT YEAR : 2012 13 ) & M.A. NO. 108/MUM/2018 ( ARISING OUT OF ITA NO. 6473/MUM/2016 ) (ASSESSMENT YEAR : 2011 12 ) THE ACIT - 22(1), 322, PIRAMAL CHAMBERS, LABAUG, MUMBAI - 400012 VS. M/S JOHN GALT INTERNATIONAL, A - 1 , MAYA BUILDING, PLOT NO. 533, 17 TH ROAD, KHAR (W), MUMBAI - 400052 PAN: AACFJ7761M (APPELLANT) ( RESPONDENT) REVENUE BY : SHRI CHAUDHARY ARUNKUMAR SINGH (D R) ASSESSEE BY : SHRI POOJAN MEHTA (A R) DATE OF HEARING: 03/08 /201 8 DATE OF PRONOUNCEMENT: 01 / 11 /201 8 O R D E R PER RAM LAL NEGI, JM TH E REVENUE HAS FILED THE PRESENT MISCELLANEOUS APPLICATIONS FOR RECTIFICATION/ RECALLING OF ORDER DATED 26.04.2017 PASSED IN THE ASSESSEES CASE ITA NO 6472 /M/201 6 AND ITA NO 6473 /M/20 16 PERTAINING TO THE ASSESSMENT YEARS 20 12 - 1 3 AND 201 1 - 1 2 RESPECTIVELY , BY THE J BENCH OF THE ITAT MUMBAI FOR DECIDING THE SAME ON MERITS . 2 M.A. NO S . 107 & 108/MUM/2018 ASSESSMENT YEAR S : 2012 - 13 AND 2011 - 12 2. BEFORE US, T HE LD. DEPARTMENTAL REPRESENTATIVE (DR) SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE CAPTIONED APPEAL ON THE GROUND THAT THERE IS A DELAY OF 17 DAYS IN FILING OF BOTH THE A PPEALS AND THE REVENUE HAS NOT FILED ANY APPLICATION FOR CONDONATION OF DELAY . THE LD. DR FURTHER BROUGHT TO OUR NOTICE THAT THE DEPARTMENT RECEIVED THE ORDERS UNDER CHALLENGE ON 07.09.2016 AND THE LAST DATE FOR FILING THE APPEALS WAS 05.11.2016. SINCE THE APPEALS WERE FILED ON 31.10.2016, THERE WAS NO DELAY IN FILING THE PRESENT APPEALS. THEREFORE, APPLICATIONS FOR CONDONATION OF DELAY WERE NOT FILED BY THE REVENUE ALONG WITH THE APPEALS. 3. THE LD. COUNSEL FOR THE ASSESSEE DID NOT CONTROVERT THE SUBMISSI ONS MADE BY THE LD. DR . 4. WE HAVE PERUSED THE RELEVANT RECORD IN THE LIGHT OF THE SUBMISSIONS MADE BY THE LD. DR. THIS BENCH HAS DISMISSED THE APPEALS REFERRED ABOVE IN LIMIN E ON THE GROUND THAT THE REVENUE HA S NOT REMOVED THE DISCREPANCY POINTED OUT BY T HE REGISTRY , AS THE REGISTRY HAD POINTED OUT THAT THE APPEAL S ARE TIME BARRED BY 17 DAYS AND THE APPELLA NT/REVENUE HAS NOT FILED PETITION S FOR CONDONATION OF DELAY. ON THE DATE OF HEARING OF THESE APPEALS, THE REVENUE DID NOT SUBMIT ANY EXPLANATION REGARDI NG THE DISCREPANCY POINTED OUT BY THE REGISTRY. 5. NOW, AFTER HEARING THE LD. DR, WE ARE SATISFIED THAT NO APPLICATION WAS REQUIRED TO BE FILED BY THE REVENUE FOR CONDONATION OF DELAY AS THE APPEALS HAD BEEN FILED WITHIN THE LIMITATION. HENCE, WE ALLOW TH E MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE FOR RECTIFICATION/ RECALLING THE COMMON ORDER DATED 08.09.2017 PASSED BY THIS BENCH. WE THEREFORE, DIRECT THE REGISTRY TO POST THE APPEALS ITA NO 6472/M/2016 AND ITA NO 6473/M/2016 OF THE REVENUE PERTAINING TO THE ASSESSMENT YEARS 2012 - 13 AND 2011 - 12 RESPECTIVELY, BEFORE THE REGULAR BENCH FOR HEARING IN ORDINARY COURSE. 3 M.A. NO S . 107 & 108/MUM/2018 ASSESSMENT YEAR S : 2012 - 13 AND 2011 - 12 IN THE RESULT, MISC. APPLICATION S FILED BY THE ASSESSEE FOR A SSESSMENT YEAR S 20 12 - - 20 13 AND 201 1 - 1 2 ARE TREATED AS ALLOWED. ORD ER PRONOUNCED IN THE OPEN COURT ON 1 ST NOVEMBER , 2018 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 01 / 11 / 201 8 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI