SI GROUP-INDIA LTD, NAVI MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX -LTU, MUMBAI

MA 161/MUM/2017

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 2247 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2006-2007
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITNYA ANJARIA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 161/MUM/2017 IN M.A. NO. 245/MUM/2016 (ITA NO. 9197/M/2010) A Y: 2006-07 SI GROUP (INDIA) LIMITED PLOT NO. 2/1, TTC INDUSTRIAL AREA, THANE BELAPUR ROAD, OPP. JUINAGAR RAILWAY STATION NAVI MUMBAI-400705 PAN:AAACH7323L VS. DCIT- LTU, MUMBAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AJIT KUMAR JAIN (AR) REVENUE BY : SHRI CHAITNYA ANJAR IA (DR) DATE OF HEARING : 05.04.2019 DATE OF ORDER : 05.04.2019 ORDER PER PAWAN SINGH, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE FOR RECTIFICATION OF THE ALLEGED MISTAKE IN THE ORDER DATED 16.12.2016 PASSE D IN M.A NO. 245/MUM/2016 FOR ASSESSMENT YEAR (AY) 2006-07. IN THE APPLICATION, T HE APPLICANT/ASSESSEE PLEADED THAT IN THE MISCELLANEOUS APPLICATION NO. 245/MUM/2016, THE APPLICANT/ASSESSEE POINTED OUT THE MISTAKE IN NOT ADJUDICATING GROUND NO.1.1 TO 2.1 AN D ADDITIONAL GROUND NO. 3.1 TO 3.3 WHILE DECIDING ITA NO. 9197/MUM/2010 VIDE ORDER DAT ED 31.03.2016. THE TRIBUNAL WHILE DECIDING THE M.A. NO.245/MUM/2016 RECALLED TH E ORDER DATED 31.03.2016 QUA GROUND NO. 1.1 TO 2.1. HOWEVER, INADVERTENTLY NO OR DER FOR RECALLING GROUND NO. 3.1 TO 3.3 WAS PASSED. THE LD. AR SUBMITS THAT WHILE RECALLING THE ORDER DATED 31.03.2016 IN ITA NO. 9197/MUM/2010, THE HONBLE TRIBUNAL RECORDED TH AT ADDITIONAL GROUND NO. 3.1 TO 3.3 WAS RAISED BY ASSESSEE, HOWEVER, INADVERTENTLY NOT RECALLED THE ORDER QUA THE ADDITIONAL GROUND NO.3.1 TO 3.3. THE LD. AR SUBMITS THAT NON-A DJUDICATION OF ADDITIONAL GROUND OF 2 M.A.NO. 161/MUM/2017 SI GROUP-INDIA LIMITED APPEAL IS A MISTAKE APPARENT ON RECORD AND WHILE RE CALLING THE ORDER DATED 31.03.2016 QUA GROUND NO.1.1 TO 2.1, THE ORDER QUA GROUND NO.3.1 T O 3.3 WAS ALSO TO BE RECALLED, WHICH WAS LEFT INADVERTENTLY. 2. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMI TS THAT HE LEFT THE ISSUE ON THE DISCRETION OF TRIBUNAL. 3. WE HAVE CONSIDERED THE SUBMISSION OF PARTIES AND HA VE GONE THROUGH THE RECORD OF ORIGINAL APPEAL ITA NO. 9197/MUM/2010 AND RECORD OF M.A. NO. 245/MUM/2016. PERUSAL OF RECORD AND THE ORDER DATED 16.12.2016 RE VEALS THAT WHILE PARTLY RECALLING THE ORDER DATED 31.03.2016, WE INADVERTENTLY LEFT TO RE CALL THE ORDER QUA GROUND NO.3.1 TO 3.3. THEREFORE, WE DIRECT TO RECALL THE ORDER DATED 31.0 3.2016 QUA ADDITIONAL GROUND NO. 3.1 TO 3.3 AS WELL AND FURTHER DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING BY REGULAR BENCH. THE PARTIES BE INFORMED THROUGH PROPER NOTICE 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH APRIL, 2019. SD/- SD/- (SHAMIM YAHYA) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 05.04.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT(A) 5. DR J BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI