ADDL.CIT CEN CIR 6, MUMBAI V. SUMANGLA DEVELOPERS PRIVATE LIMITED , MUMBAI

MA 225/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4842 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SENT H IL KUMARAN
• Section: 254(2)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL G BENCH MUMB AI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 225/MUM/2019 IN ITA NO. 437/MUM/2018 (A.Y 2011-12 ) M.A. NO. 226/MUM/2019 IN ITA NO. 438/MUM/2018 (A.Y 2011-12 ) DCIT CIRCLE-7(3) ROOM NO. 655, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020. VS. M/S SUMANGLA DEVELOPERS & FARMS PVT. LTD., 412, 710G, VARDHAMAN CHAMBERS, C.P. ROAD, HORNIMAN CIRCLE, FORT, MUMBAI. PAN: AALCS9363E APPELLANT RESPONDENT APPELLANT BY : SHRI S. SENTHIL KUMARAN (DR) RESPONDENT BY : SHRI VIJAY MEHTA (AR) DATE OF HEARING : 14.06.2019 DATE OF PRONOUNCEMENT : 14.06.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. THESE TWO MISCELLANEOUS APPLICATIONS (MAS) ARE FILE D BY THE REVENUE FOR RECALLING THE ORDER DATED 12.09.2018 PASSED IN ITA NO. 437 & 438/MUM/2018 FOR ASSESSMENT YEAR (AY) 2011-12. IN T HE APPLICATION, THE APPLICANT/REVENUE INTERALIA STATED THAT WHILE PASSI NG THE ORDER, THE TRIBUNAL HAS NOT CONSIDERED THE DECISION OF HONBLE BOMBAY HIGH COURT IN CIT VS. TRIUMPH INTERNATIONAL FINANCE LTD. IN ITA NO. 5746 OF 2010 AND THAT NON- CONSIDERATION OF DECISION OF JURISDICTIONAL HIGH CO URT IS MISTAKE APPARENT ON RECORD. THE APPLICANT/REVENUE PRAYED FOR RECALL OF THE ORDER FOR DECISION AFRESH. THE LD. DR FOR THE REVENUE MADE HIS SUBMISS ION AS PER THE CONTENTS OF THE APPLICATION. 2. ON THE OTHER HAND, THE LD. AR OF ASSESSEE SUBMITS T HAT THE TRIBUNAL WHILE PASSING THE ORDER NOT ONLY CONSIDERED THE DECISION OF HONBLE JURISDICTIONAL M.A. NO. 225 & 226 MUM 2019-M/S SUMANGLA DEVELOPERS & FARMS PVT. LTD. 2 HIGH COURT IN TRIUMPH INTERNATIONAL FINANCE (I) LTD . (SUPRA) BUT THE OTHER DECISION OF HIGH COURTS AND HONBLE SUPREME COURT I NCLUDING THE DECISION OF JURISDICTIONAL HIGH COURT IN ASSESSEES GROUP CA SE IN AJINATH HITECH BUILDERS P. LTD. THE LD. AR FURTHER SUBMITS THAT TH E APPLICANT/REVENUE IN THEIR APPLICATION IN SUM AND SUBSTANCE STATED THAT THE DE CISION OF HONBLE BOMBAY HIGH COURT IN TRIUMPH INTERNATIONAL FINANCE (I) LTD . (SUPRA) IS WRONGLY APPLIED WHILE DECIDING THE APPEAL OF THE ASSESSEE. 3. WE HAVE HEARD THE SUBMISSION OF LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. PERUSAL OF THE OR DER DATED 12.09.2018 REVEALS THAT THE ORDER WAS PASSED AFTER DETAILED DISCUSSION ON FACTS OF THE CASE, SUBMISSION OF RESPECTIVE PARTIES AND CONSIDERING TH E ISSUES/GROUND RAISED BY APPELLANT AND A DETAILED ORDER CONTAINING THE DETAI LS REASONS WAS PASSED. THE CONTENTS OF MISCELLANEOUS APPLICATION ARE NOT CORRE CT, THE REVENUE/ASSESSING OFFICER ARE SEEKING APPRECIATION AND RE-APPRECIATIO N OF THE FACTS AND THE FACTS OF THE CASE, WHICH IS BEYOND THE SCOPE OF THE PROVI SION OF SECTION 254(2) OF THE ACT. THEREFORE, WE DO NOT FIND ANY MERIT IN THE PRESENT APPLICATION, WHICH WE DISMISSED. 4. IN THE RESULT, MISC. APPLICATIONS FILED BY THE REVE NUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2019. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 14.06.2019 SK COPY OF THE ORDER FORWARDED TO : M.A. NO. 225 & 226 MUM 2019-M/S SUMANGLA DEVELOPERS & FARMS PVT. LTD. 3 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR G BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI