MUTHA ENGINEERING PVT. LTD., MUMBAI V. THE DY. COMMISSIONER OF INCOME TAX CIRCLE 4 (2)(2), MUMBAI

MA 206/MUM/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9317 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 15-09-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 26-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.206/Mum./2022 IN ITA No.7226/Mum./2018 (Assessment Year : 2014–15) Mutha Engineering Pvt. Ltd. C/o G.P. Mehta & Co., C.As 807, Tulsiani Chambers Nariman Point, Mumbai 400 021 PAN – AABCM0781G ................ Applicant v/s Dy. Commissioner of Income Tax Circle–4(2)(2), Mumbai ................Respondent Assessee by : Shri G.P. Mehta Revenue by : Smt. Mahita Nair Date of Hearing – 16/09/2022 Date of Order – 31/10/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. By way of this Miscellaneous Application, the assessee seeks rectification of the order dated 13/07/2022, passed under section 254(1) of the Income Tax Act, 1961 ("the Act") by the coordinate bench of the Tribunal in assessee’s appeal being ITA no.7226/Mum./2018, for the assessment year 2014–15. Mutha Engineering Pvt. Ltd. M.A. no.206/Mum./2022 Page | 2 2. The short plea of the assessee is that grounds No. 18 – 22, raised in assessee’s appeal, were dismissed by the coordinate bench of the Tribunal on the basis that same are not argued, which constitutes mistake apparent from the record. 3. In this regard, learned Authorised Representative submitted that vide aforesaid order dated 13/07/2022 grounds No. 1 – 17 raised by the assessee were decided by coordinate bench of the Tribunal and matter was restored to the file of Assessing Officer. It was further submitted that during the course of hearing, both the parties had agreed that the issue arising in grounds No. 18 – 22 be also remanded to the file of Assessing Officer for de novo adjudication. However, the coordinate bench of Tribunal vide order dated 13/07/2022 only remanded grounds No. 1 – 17 to the file of Assessing Officer, while grounds No. 18 – 22 were dismissed as not being argued. It was also submitted that the issue arising in grounds no. 18-22 has all along been contested by the assessee before lower authorities and assessee, still aggrieved, wish to press these grounds. 4. During the course of hearing of present miscellaneous application, learned DR did not bring anything on record to object to the submission of assessee. Accordingly, we are of the considered view that there is a mistake apparent from the record, which requires rectification under section 254(2) of the Act and therefore the findings in respect of grounds No. 18 – 22 are recalled. As both the parties had submitted that the issue arising in grounds No. 18 – 22 is also required to be remanded to the file of Assessing Officer. Mutha Engineering Pvt. Ltd. M.A. no.206/Mum./2022 Page | 3 Accordingly, we also remand the issue arising in grounds No. 18 – 22 to the file of Assessing Officer for de novo adjudication. Needless to mention that no order shall be passed without affording opportunity of hearing to the assessee. Thus, as a result, grounds No. 18 – 22 are allowed for statistical purpose. 5. In the result, miscellaneous application filed by the assessee is allowed. Order pronounced in the open Court on 31/10/2022 Sd/- PRAMOD KUMAR VICE PRESIDENT Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 31/10/2022 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The CIT(A); (4) The CIT, Mumbai City concerned; (5) The DR, ITAT, Mumbai; (6) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Assistant Registrar ITAT, Mumbai