TATA SONS LTD, MUMBAI V. DCIT 2 (3), MUMBAI

MA 115/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4907 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1990-1991
• Appeal Filed On: 20-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE S/SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 115 / M/201 9 (ARISING OUT OF ITA NO. 3851 /MUM/201 4 ) ( / ASSESSMENT YEAR: 1990 - 91 ) TATA SONS LTD. BOMBAY HOUSE, 24 HOMI MODI STREET, FORT, MUMBAI - 400001 . / VS. DCIT 2(3) R. NO. 552, 5 TH FLOOR, AAYAKAR BHAVAN, M.K RD, MUMBAI - 400020. / . / . PAN/GIR NO. : AAACT4060A ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 12 .0 4 .201 9 /DATE OF PRONOUNCEMENT: 22 . 05 . 2019 ORDER PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSE OF THE MISCELLA N EOUS APPLICATION BEARING NO. 115/M/2019 MOVED BY APPELLANT ARISING OUT OF IN ITA. NO. 3851 /M/1 4 FOR THE A.Y.1990 - 91 DATED 2 9 . 08 .201 8 . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE REVENUE FILED THE APPEAL BEARING ITA. NO. 3851/M/2014 FOR THE A.Y.1990 - 91 WHICH WAS DISMISSED BY HONBLE ITAT BY VIRTUE OF ORDER DATED 29.08.2018. THE C ASE OF THE ASSESSEE WAS INTER ALIA COVERED BY THE DECISION OF THE HONBLE HIGH COURT IN THE CASE OF ASSESSEES SISTER CONCERN, TATA POWER LTD. IN ITXA NO. 1560 OF 2013. THE HONBLE ITAT HAS ERRONEOUSLY CITED THE APPELLANTS CASE CIT VS. TATA SONS LTD. IN ITA. NO.3 461/M/2009 INSTEAD OF APPLICANT SISTER CONCERN CASE TITLED AS CIT VS. TATA POWER LTD I N ITXA. NO.1560 OF 2013. ACCORDINGLY, AN ERROR HAS BEEN CRYPT IN THE ORDER WHICH IS LIABLE TO BE CORRECTED. REVENUE BY: SHRI V. K. CHATURVEDI (DR) ASSESSEE BY: MS. ARATI VISSANJI MA 115 / MUM/201 9 3 . NOTICE GIVEN. 4 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. THE DEPARTMENT HAS FILED AN APPEAL BEARING ITA. NO.3851/M/2014 WHICH WAS ORDER TO BE DISMISSED BY VIRTUE OF ORDER DATED 29.08.2018. IN FACT, THE CASE WAS C OVERED BY THE DECISION OF THE HONBLE HIGH COURT IN THE CASE OF ASSESSEES SISTER CONCERN TITLED AS TATA POWER LTD. IN ITXA NO. 1560 OF 2013. IN ADVERTENTLY, THE CITATION OF THE CASE HAS BEEN RECORDED AS CIT VS. TATA SONS LTD. ITA. NO.3461/M/2009 INSTEAD O F APPELLANT SISTER CONCERN CASE CITED AS CIT VS. TATA POWER LTD. ITXA NO 1560 OF 2013. ACCORDI NGLY, AN ERROR HAS BEEN CRYPTED IN THE ORDER, THEREFORE, WE CORRECT THE ERROR BY STATING THAT THE CITATION IS LIABLE TO BE CORRECTED AS CIT VS. TATA POW E R LTD. I TXA. NO. 1560 OF 2013 INSTEAD OF CIT VS. TATA SONS LTD. ITA. NO. 3461/M/2009. ACCORDINGLY, THE PARA NO. 4 IS HEREBY CORRECTED. THE PRESENT MISCELLANEOUS APPLICATION IS HEREBY ALLOWED ACCORDINGLY . IN THE RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE IS HEREBY ORDERED TO BE ALLOWED ACCORDINGLY . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 22 /05 / 2019 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 22 /0 5 / 2019 VIJAY COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, E , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES