DEPUTY COMMISSIONER OF INCOME TAX 14 (1) (2), MUMBAI V. GODREJ AND BOYCE MFG. COMPANY LIMITED, MUMBAI

MA 115/MUM/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5807 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 08-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V VIDHYADHAR
• Assessee Lawyers: SONALEE GODBODEAR

Judgement Text

, INCOME-TAX APPELLATE TRIBUNAL -GBENCH MUMBAI , , , BEFORE S/SHRI RAJENDRA,ACCOUNTANT MEMBER AND RAM LAL NEGI,JUDICIAL MEMBER / MA NO.115/MUM/2017 (ARISING OUT OF / ITA NO.658/MUM/2013,ITA/6070MMUM/2013) /ASSESSMENT YEARS-2009-10,2010-11) DCIT-14(1)(2) ROOM NO.470, 4TH FLOOR, AAYAKAR BHAVAN, MUMBAI-400 020. VS. GODREJ & BOYCE MFG. CO.LTD. PIROJSHAH NAGAR, VIKROLI MUMBAI-400 079. PAN:AAACG 1395 D ( /APPELLANT ) ( / RESPONDENT ) REVENUE BY: SHRI V.V. VIDHYADHAR- DR ASSESSEE BY: MS. SONALEE GODBODE-AR / DATE OF HEARING: 29.09.2017 / DATE OF PRONOUNCEMENT: 29.09.2017 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) , - PER RAJENDRA, AM - VIDE HIS APPLICATION,DATED 10/03/2017,THE ASSESSING OFFICER (AO)HAS STATED THAT THERE WERE CERTAIN MISTAKES IN THE ORDER OF THE TRIBUNAL ,DT.2 3/08/2016, THAT SAME WERE TO BE RECTIFIED AS PER SECTION 254(2)OF THE ACT,THAT IN PARAGRAPH 9 AN D 15 OF THE ORDER THERE WERE FACTUAL MISTAKES. 2. DURING THE COURSE OF HEARING BEFORE US,THE DEPARTME NTAL REPRESENTATIVE (DR) AND THE AUTHORISED REPRESENTATIVE (AR) AGREED THAT SOME FAC TUAL MISTAKES WERE THERE IN THE ORDER OF THE TRIBUNAL FOR THE AY.S 2009-10 AND AY 2010-11. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDER OF THE TRIBUNAL .WE FIND THAT THERE ARE CERTAIN MISTAKES IN PARA 9 AND 15 OF THE ORDER. THEREFORE, WE HOLD THAT PARA NO.9 SHO ULD BE READ AS UNDER ;- ITA/658/MUM/2013,AY. 2009-10. 9. FOLLOWING OUR ORDER FOR THE EARLIER YEAR, GROU NDS NO.1 TO 3 AND 1 ST TWO ADDITIONAL GROUNDS ARE DECIDED AGAINST THE ASSESSEE . ADDITION AL GROUND NO.3 IS SENT BACK TO THE FILE OF THE FAA FOR FRESH ADJUDICATION AND ADDITIONAL GROUN D NO.4 IS DECIDED AGAINST THE ASSESSEE, FOLLOWING OUR ORDER FOR THE EARLIER YEAR. ITA/6070/MUM/2013,AY.2010-11: SIMILARLY,PARAGRAPH NO.15 SHOULD BE READ AS FOLLOW: 15. FOLLOWING OUR ORDER FOR THE EARLIER YEAR, GRO UNDS NO.1 TO 3 AND 1 ST TWO ADDITIONAL GROUNDS ARE DECIDED AGAINST THE ASSESSEE . ADDITION AL GROUND NO.3 IS SENT BACK TO THE FILE OF MA/115/M/17 A/O/O.658/M/13(09-10) GODREJ & BOYCE MFG. CO. LTD. 2 THE FAA FOR FRESH ADJUDICATION AND ADDITIONAL GROUN D NO.4 IS DECIDED AGAINST THE ASSESSEE, FOLLOWING OUR ORDER FOR THE EARLIER YEAR. AS A RESULT, MISCELLANEOUS APPLICATION FILED BY THE AO STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH ,SEPTEMBER, 2017. , 2017 SD/- SD/- ( / RAM LAL NEGI ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; /DATED : 29.09 .2017. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR G BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.