VESTAAR INFRA-CON INDIA P.LTD., MUMBAI V. ITO- 15(3)(2), MUMBAI

MA 233/MUM/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9203 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-10-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 28-08-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI SHRI, S RIFAUR RAHAMAN ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER MA 233/Mum/2022 (2010-11) Arising out of ITA NO.1167/Mum/2021 (A.Y.2010-11) Vestaar Infra-con India P.Lted 209, Exim Link Opp. Container Yard, Goregaon, Mulund Link Road, Mumbai-400078 PAN AADCV0093J v/s ITO-15(3)(2) Aaykar Bhavan, M.K. Road, Mumbai-400020 Appellant Respondent Assessee by Shri Kumar Kale Department by Shri Samual Pitta Date of Hearing 28-10-2022 Date of Pronouncement 01-11-2022 ORDER PER KAVITHA RAJAGOPAL :- This Miscellaneous Application has been filed by the assessee/applicant seeking for rectification of the order of the Tribunal in ITA No. 1167/Mum/2020 dated 26/10/2021 pertaining to AY 2010-11. 2. The brief facts are that an ex-parte assessment order dated 30-10-2017 was passed u/s 144 r.w.s. 147 of the Income-Tax Act 1961 for the impugned year treating the cash credits in the bank account of assessee amounting to Rs. 26,20,519/- as income of the assessee. On appeal the Ld. CIT(A) dismissed the assessee’s appeal ex-parte. Aggrieved the assessee was in appeal before the Tribunal which had remanded the matter to the file of the CIT(A) for denova adjudication. The assessee was challenging the order of the Tribunal on the ground that during the course of hearing Ld. DR proposed that it should be remitted to the AO and the Bench asked the response from the Ld AR for which Ld. AR had no objection for remanding the matter to the Ld AO but the assessee states that the Tribunal’s order has specified that the matter is to be remanded to the Ld. CIT(A). 3. By way of this miscellaneous application the assessee submits that the assessee’s matter has to be remanded to the Ld. AO and not to the Ld. CIT(A) and that there has been a mistake crept in the order of the Tribunal. Having heard the rival submission and perused the materials on record we find no mistake apparent in the order of the Tribunal in ITA 1167/Mum/2020. In this regard we dismiss the MA filed by the assessee. 4. In the result the MA is dismissed. Order pronounced in the open court on 01.11.2022 Sd/- Sd/- (S RIFAUR RAHMAN) (KAVITHA RAJAGOPAL) ACCOUNTNANT MEMBER JUDICIAL MEMBER Mumbai: Dated: 01/11/2022 ANIKET RAJPUT (STENOGRAPHER) Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. Dr, ITAT, Mumbai 5. Guard File. BY ORDER, //True COPY// (Assistant Registrar) ITAT, Mumbai