ITO (IT) 2(3)(1), MUMBAI V. NIKHIL S. GOKLANEY, MUMBAI

MA 202/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1331 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , . . , BEFORE S H RI MAHAVIR SINGH, VP AND S H RI N.K. PRADHAN , AM . / MA NO. 202 / MUM/ 2020 ( ARISING IN ITA NO. 2542/MUM/2017 FOR A.Y: 2013 - 14 ) INCOME TAX OFFICER (IT) - 2(3)(1), 17 TH FLOOR, ROOM NO. 1727, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400 021 ( / APPLICANT ) / VS. NIKHIL S GOKLANEY C/O CYNTHIA DSOUZA 1 ST FLOOR, SAGRURU PARK, 3, DEONAR FARM ROAD, DEONAR, MUMBAI - 400 088 ( P`%YAQAAI - / RESPONDENT) . / PAN NO. AAFPG 7335 K / APPLICANT BY : SHRI O. THARIAN, DR / RESPONDENT BY : SHRI MANOJ MUNDRA, AR / DATE OF HEARING : 20.11.2020 / DATE OF PRONOUNCEMENT : 07.12.2020 / O R D E R , / PER MAHAVIR SINGH, VP : THE DEPARTMENT HAS FILED THIS MISCELLANEOUS APPLICATION ON 17.08.2000 STATING THAT THERE IS A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL DATED 06.09.2019, WHEREIN TRIBUNAL HAS ADJUDICATED THE CROSS OBJECTION BUT NO CROSS OBJECTION OR CROSS APPEAL PAGE | 2 ITA NO. 202 /MUM/ 2020 NIKHIL S GOKLANEY ; AY 13 - 14 WAS FILED BY THE ASSESSEE . THE RELEVANT PARA 2 AND 2.1 OF THE MISCELLAN EOUS APPLICATION READ AS UNDER: - 2. THE HON'BLE ITAT VIDE ITS ABOVE REFERRED ORDER DATED 06.09.2019 HAS DISMISSED THE APPEAL FILED BY THE DEPARTMENT ON MERIT. IN THIS CONNECTION, IT IS TO SUBMIT THAT AS PER THE RECORD AVAILABLE IN THIS OFFICE, THE APPEAL HAD BEEN FILED BY THE DEPARTMENT IN THIS CASE AND NO CROSS APPEAL OR CROSS OBJECTION HAD BEEN FILED BY THE ASSESSEE BEFORE THE HON'BLE ITAT. HOWEVER, THE HON'BLE ITAT VIDE ITS ORDER DATED 06.09.2019 HAD ALSO DEALT WITH THE CROSS OBJECTION BEARING CROSS OB JECTION NO. 173/MUM/2001 CONSIDERING THE SAME AS RAISED BY THE ASSESSEE. IN THIS REGARD, IT IS PERTINENT TO MENTION HERE THAT THE ISSUE ADJUDICATED BY THE HON'BLE ITAT IN THE SAID CROSS - OBJECTION HAD NOT BEEN RAISED BY THE ASSESSEE ON EARLIER OCCASION EITH ER DURING THE COURSE OF ASSESSMENT PROCEEDING OR SUBSEQUENTLY DURING THE APPELLATE PROCEEDING. FURTHER, THE ISSUE ADJUDICATED BY THE HON'BLE TRIBUNAL IN CROSS - OBJECTION IS NOT IN CONFORMITY WITH THE ISSUE INVOLVED IN THE CASE OF THE ASSESSEE. THE ASSESSEE HAD NEVER AGITATED SUCH ISSUE ON EARLIER OCCASION AS WAS DISCUSSED IN THE CROSS OBJECTION. THEREFORE, IT SEEMS THAT ISSUES DISCUSSED IN THE CROSS - OBJECTION WERE A RESULT OF ERRATUM OCCURRED IN THE ORDER OF THE HON'BLE TRIBUNAL WHICH HAD NOTHING TO DO WITH THE FACTS INVOLVED IN THE CASE OF THE ASSESSEE. 2.1 IN VIEW OF THE ABOVE, IT IS HEREBY MOST HUMBLY SUBMITTED THAT THE ABOVE REFERRED ORDER DATED 06.09.2019 PASSED BY THE HON'BLE ITAT BE RECTIFIED TO THE EXTENT OF DELETING THE ISSUES ADJUDICATED IN THE C ROS S OBJECTION NO. 173/MUM/2001 . PAGE | 3 ITA NO. 202 /MUM/ 2020 NIKHIL S GOKLANEY ; AY 13 - 14 2. WE HAVE GONE THROUGH THE TRIBUNAL ORDER DATED 06.09.2019 AND FIND THAT WE HAVE NOT DECIDED ANY CROSS OBJECTION OR CROSS APPEAL. WHEN THIS WAS PUT TO THE LEARNED SR. DEPARTMENTAL REPRESENTATIVE, HE FAIRLY AGREED THAT THERE IS NO DECISION ON CROSS OBJECTION. HENCE, WE FIND NO MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL AND THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. 3. IN THE RESULT, THE MA OF THE REVENUE IS DISMISSED. ORDER P RONOUNCED IN THE OPE N COURT ON 07.12.2020 SD/ - SD/ - ( . . / N.K. PRADHAN ) ( /MAHAVIR SINGH) ( / ACCOUNTANT MEMBER) ( / VICE PRESIDENT ) , / MUMBAI, DATED: 07.12.2020 , . / SUDIP SARKAR, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, //TRUE COPY// / / ASST . REGISTRAR , / ITAT, MUMBAI