DDIT (IT) 2(1), V. STAR CRUISE MANAGEMENT LTD.,

MA 2/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4781 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Department
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 01-01-2016
• Court: TRIBUNAL
• Department Lawyers: KAILASH GAIKWAD

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL E , BENCH MUMBAI BEFORE SHRI R. C. SHARMA , A M & SHRI SANJAY GARG , J M MISCELLANEOUS APPLICATION NO S . 2&3 / MUM/20 1 6 (ARISING OUT OF ITA NO S . 1810&181 1 /MUM/201 3 CROSS OBJECTION NOS.108&109/MUM/2014) ( / ASSESSMENT YEAR : 20 12 - 13 & 2013 - 2014 ) DDIT(IT) - 2(1), MUMBAI (NOW DCIT(IT)4(2)(2), MUMBAI VS. M/S STAR CRUISE MANAGEMENT LTD., SEKHRI KANODIA & ASSOCIATES, G - 15, EVEREST, TARDEO ROAD, MUMBAI - 400034 ./ ./ PAN/GIR NO. : A AF CS 4154 H /REVENUE BY : SHRI KAILASH GAIKWAD /ASSESSEE BY : SHRI NISHIT GANDHI / DATE OF HEARING : 13 /0 5 /2016 / DATE OF PRON OUNCEMENT : 23/09 / 2016 / O R D E R PER R.C.SHARMA ( A .M.) : TH ESE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE AROSE OUT OF ORDER PASSED BY ITAT IN DATED 24.6.2015 IN ITA NO S . 1810&1811 /MUM/201 3 . 2. IT WAS CONTENDED BY LD. DR T HAT THE TRIBUNAL HAS DECIDED THE APPEALS IN THE CASE OF STAR CRUISE MANAGEMENT LTD.(NON - RESIDENT ASSESSEE) FOR A.Y.2009 - 10, IN ITA NO.1809/MUM/2013 AND ALSO IN RESPECT OF ITA NO.1810 - 1811/MUM/2013 WHICH WAS IN RESPECT OF ANOTHER ASSESSEE I.E. STAR CRUISE ( INDIA) TRAVEL SERVICES PVT. LTD. IN A COMMON ORDER DATED 24 - 6 - 2015. HOWEVER, NO NAME OF STAR CRUISE (INDIA) TRAVEL SERVICES PVT. LTD. IS MENTIONED IN ITAT ORDER NOR ANY FINDING HAS BEEN GIVEN IN THE CASE OF STAR CRUISE (INDIA) TRAVEL SERVICES PVT. LTD. ACC ORDINGLY, IT WAS SUBMITTED THAT A FACTUAL MISTAKE IS OCCURRED IN THE M A NO. 2&3 /1 6 2 ORDER PASSED BY THE TRIBUNAL. AS PER RECORDS APPEAL FOR A.Y.2009 - 2010 IS IN THE CASE OF STAR CRUISE MANAGEMENT LTD., WHILE APPEAL FOR A.Y.2012 - 2013 AND 2013 - 14 ARE OF STAR CRUISE (INDIA) TRAVEL SERVICES PVT. LTD. WHOSE NAME DOES NOT APPEAR IN THE ABOVE REFERRED ORDER PASSED BY THE TRIBUNAL. ACCORDINGLY, IT WAS REQUESTED TO RECTIFY THE MISTAKE APPARENT FROM RECORD AND TO GIVE A SPECIFIC FINDING IN CASE OF STAR CRUISE (INDIA) TRAVEL SERVICE S PVT. LTD. AND ALSO IN ITA NOS. 1810&1811/MUM/2013. 3. WE HAVE CONSIDERED RIVAL CONTENTIONS AND PERUSED THE RECORD. WE HAVE ALSO GONE THROUGH THE CONTENTS IN MISCELLANEOUS APPLICATION FILED BY THE REVENUE AND FOUND THAT THERE IS A TYPOGRAPHICAL ERROR IN T HE CAUSE TITLE OF THE COMMON ORDER DATED 24 - 6 - 2015 . ACCORDINGLY, WE ALLOW THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE AND CORRECT THE CAUSE TITLE OF THE AFORESAID ORDER , WHICH BE READ AS UNDER : - ITA NO.1809/MUM/2013 (AY : 2009 - 10) : DDIT(IT) - 2(1), MUMBAI VS. M/S STAR CRUISE MANAGEMENT LTD., SEKHRI KANODIA & ASSOCIATES, CAL, G - 15, EVEREST, TARDEO ROAD, MUMBAI - 400034 PAN NO. : AAHCS 0352 F ( / APPELLANT ) .. ( / RESPONDENT ) I TA NO.18 10&1811/ MUM/2013 (AY : 20 12 - 2013 ) : DDIT(IT) - 2 (1), MUMBAI VS. M/S STAR CRUISE (I) TRAVEL SERVICES PVT. LTD , B - 811, 215 ATRIUM, ANDHERI KURLA ROAD, CHAKALA, ANDHERI (E), MUMBAI - 400099 PAN NO. : AA F CS 4154 H ( / APPELLANT ) .. ( / RESPONDENT ) M A NO. 2&3 /1 6 3 SIMILARLY IN THE CAUSE TITLE OF CROSS OB JECTIONS, WE CORRECT THE SAME AS UNDER : - CO NO.96/MUM/2014(AY:2009 - 10): M/S STAR CRUISE MANAGEMENT LTD., SEKHRI KANODIA & ASSOCIATES, CAL, G - 15, EVEREST, TARDEO ROAD, MUMBAI - 400034 VS. DDIT(IT) - 2(1), MUMBAI PAN NO. : AAHCS 0352 F ( / APPELLANT ) .. ( / RESPONDENT ) CO NOS. 108 & 109/MUM/2014 (AY : 2012 - 13&2013 - 14) M/S STAR CRUISE (I) TRAVEL SERVICES PVT. LTD. , B - 811, 215 ATRIUM, ANDHERI KURLA ROAD, CHAKALA, ANDHERI (E), MUMBAI - 400099 VS. DDIT(IT) - 2(1), MUMBAI PAN NO. : AAFCS 4154 H ( / APPELLANT ) .. ( / RESPONDENT ) 4. WITH REGARD TO THE OBJECTION OF LD. DR THAT NO FINDING HAS BEEN GIVEN IN THE CASE OF STAR CRUISE (INDIA) TRAVEL SERVICES PVT. LTD. , WE FOUND THAT SIMILAR GROUNDS HAVE BEEN TAKEN IN THE CASE OF BOTH TH E ASSESSEES, THEREFORE, COMMON FINDINGS HAVE BEEN GIVEN BY THE TRIBUNAL IN PARA 2 TO 8 OF THE ORDER DATED 24 - 6 - 2015 , WHICH ARE ALSO APPLICABLE IN THE CASE OF STAR CRUISE (INDIA) TRAVEL SERVICES PVT. LTD . 5 . IN THE RESULT, MISCELLANEOUS APPLICATION S OF THE REVENUE IS ALLOWED , IN TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23/09 / 201 6 S D/ - SD/ - S ANJAY GARG R.C.SHARMA JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 23/09 /201 6 . . /PKM , . / PS M A NO. 2&3 /1 6 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//