PALM GROVE BEACH HOTELS PVT. LTD., Mumbai V. DCIT CENTRAL CIRCLE-4(1), Mumbai

MA 168/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4432 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 28-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M.A.No.168/Mum/2021 (Arising out of ITA No.1973/Mum/2019) (Asse ssment Year :2014-15) M/s. Palm Grove Beach Hotels Pvt Ltd., Construction House-B 2 nd Floor, 623 Linking Road Khar West Mumbai – 400 052 Vs. DCIT Central Circle-4(1) 19 th Floor, Air India Building Nariman Point, Mumbai-400 021 PAN/GIR No.AAACP2735J (Appellant) .. (Respondent) Assessee by Shri Sanjay Sawant Revenue by Shri Milind Chavan Date of Hearing 14/01/2022 Date of Pronouncement 09/ 05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): We find that assessee in its Miscellaneous Application had stated that it had originally preferred appeals before this Tribunal for A.Yrs. 2014-15 and 2015-16, which were numbered as ITA Nos.1973/Mum/2019 and 1974/Mum/2019 respectively. Both these appeals were heard together by this Tribunal in view of identical issues involved therein. But this Tribunal while disposing of these appeals vide its consolidated order MA No.168/Mum/2021 M/s. Palm Grove Beach Hotels Pvt. Ltd., 2 dated 01/07/2021 had mentioned in the cause title only the appeal for A.Y.2014-15 but in the entire body of the order it has duly dealt the disputes of both the appeals together. Hence, we deem it fit only to change cause title of these orders as under:- IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.1973/Mum/ 2019 & 1974/Mum/2019 (Asse ssment Ye ar :2014-15 & 2015-16) M/s. Palm Grove Beach Hotels Pvt. Ltd., Construction House, ‘B’, 2 nd Floor 623, Linking Road Khar (W), Mumbai- 400052 Vs. The Deputy Commissioner of Income Tax Central Circle-4(1) 19 th Floor, Air India Building, Nariman Point Mumbai – 400 021 PAN/GIR No.AAACP2735J (Appellant) .. (Respondent) Assessee by Shri Sanjay Sawant Revenue by Ms. Shreekala Pardeshi Date of Hearing 28/06/2021 Date of Pronouncement 01/07 /2021 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA No.1973/Mum/2019 & 1974/Mum/2019 for A.Y.2014-15 & 2015-16 arises out of the MA No.168/Mum/2021 M/s. Palm Grove Beach Hotels Pvt. Ltd., 3 order by the ld. Commissioner of Income Tax (Appeals)-52, Mumbai in appeal No.CIT(A)-52/DC CC-4(1)/IT-396/16-17 & CIT(A)-52/DC CC-4(1)/IT-368/17-18 respectively dated 06/12/2017 & 28/05/2018 respectively (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) by the ld. Deputy Commissioner of Income Tax, Central Circle-4(1), Mumbai (hereinafter referred to as ld. AO). 2. This Miscellaneous Application should be read together with the old order dated 01/07/2021 for understanding the contents of the order and addressing the issue in dispute. 3. In the result, Miscellaneous Application of the assessee is allowed in the above mentioned terms. Order pronounced on 09/05/2022 by way of proper mentioning in the notice board. Sd/- (KULDIP SINGH) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 09/ 05 /2022 KARUNA, sr.ps MA No.168/Mum/2021 M/s. Palm Grove Beach Hotels Pvt. Ltd., 4 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//