TULSIANI BUILDERS & TEXTILES PRIVATE LIMITED, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 3(3), MUMBAI

MA 162/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6653 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 21-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M V RAJGURU
• Assessee Lawyers: AJAY R SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E , MUMBAI BEFORE S HRI B.R. BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 162 / MUM /2017 ( ARISING OUT OF ITA NO. 3107 /MUM./201 3 ) ( ASSESSMENT YEAR : 2008 0 9 ) M/S TULSIANI BUILDERS AND TEXTILES PVT. L TD., 1103/1104, TULSIANI CHAMBERS, 212, NARIMAN POINT, MUMBAI - 400021 PAN: AAACT1892G VS. THE DY. COMMISSIONER OF INCOME TAX 3(3), ROOM NO. 609, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHR I AJAY R SINGH (AR) REVENUE BY : SHRI M.V. RAJGURU (DR) DATE OF HEARING: 16/02 /201 8 DATE OF PRONOUNCEMENT: 14/ 0 5 /201 8 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOU S APPLICATION IN RESPECT OF ORDER DATED 24.01.2017 PASSED BY THE E BENCH OF THE MUMBAI ITAT IN ASSESSEES APPEAL ITA NO 3107/MUM/2013 FOR THE AY 2008 - 09 ON THE GROUND THAT THE BENCH HAS NO T ADJUDICATED GROUND NO 4 OF THE APPEAL HOLDING THAT SAID GROUND I S WITHOUT PREJUDICE TO THE GROUND NO 3 OF THE APPEAL. 2. BEFORE US THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE BENCH HAS DECIDED GROUND NO 3 OF THE APPEAL AGAINST THE ASSESSEE IT IS NECESSARY TO DECIDE GROUND NO 4 BECAUSE THE ASSESSEE HAS R AISED THE SAID GROUND IN CASE IT IS HELD THAT THE AMOUNT PAID BY THE TENANT IS INCOME FROM HOUSE PROPERTY THEN THE ALTERNATIVE CLAIM SHOULD BE CONSIDER ED. 2 M.A. NO . 162/MUM/2017 ASSESSMENT YEAR S : 2008 - 09 3. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE PERUSED THE RELEVANT MATERIAL ON RECORD IN T HE LIGHT OF THE SUBMISSIONS OF THE LD. COUNSEL. WE NOTICE THAT THE BENCH HAS NOT DECIDED THIS GROUND OF APPEAL AS THE ASSESSEE HAS TAKEN THE SAME AS WITHOUT PREJUDICE TO GROUND NO.3. HOWEVER, IN OUR CONSIDERED VIEW SINCE THE ASSESSEE HAS TAKEN GROUND NO 4 AS ALTERNATIVE GROUND TO CONSIDER THE SAME IN CASE GROUND NO 3 IS DECIDED AGAINST THE ASSESSEE. HENCE THIS MISTAKE APPARENT IS REQUIRED TO BE RECTIFIED. WE ACCORDINGLY, RE - CALL THE ORDER DATED 24.01.2017 FOR THE LIMITED PURPOSE OF ADJUDICATING GROUND NO. 4 OF THE ASSESSEES APPEAL ITA NO 3107/MUM/2013. REGISTRY IS DIRECTED TO FIX THE MATTER BEFORE THE REGULAR BENCH. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2 007 - 2008 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COU RT ON 14 TH MAY , 2018 . SD/ - SD/ - ( B.R. BASKARAN ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 14 / 0 5 / 2018 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A ) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 3 M.A. NO . 162/MUM/2017 ASSESSMENT YEAR S : 2008 - 09 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI