HINDUSTAN UNILEVER LTD (AS LEGAL SUCESSOR OF GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD, MUMBAI V. DY.COMM. OF INCOME TAX CIRCLE 1(1) (1) , MUMBAI

MA 243/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2787 (ITAT-MUMBAI)
• Duration Of Justice: 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Next Hearing Date: 15-09-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 11-09-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Vikas Awasthy (JM) M.A. No. 243/Mum/2022 in S.A. No. 99/Mum/2022 (A.Y. 2017-18) Hindustan Unilever L td. (successor of Glaxo Smithkline Consumer Healthcare Ltd.) 24-25 Floor, One Horizone Centre, Golf Course Road DLF, PHASE-5 Gurgaon-122 002. Vs.DCIT, Circle-1(1)(1) Room No. 533 5t h Floor Aa yakar Bhava n M.K. Road Mumbai-400 02 0. (Appellant) (Respondent) Assessee by Shri Niraj Kumar Jai Department by Shri Soumendu Kumar Dash Date of Hear ing 16.09.2022 Date of Pr onouncement 16.09.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this Miscellaneous Application submitting that there are mistakes apparent from record in the stay order dated 5.8.2022 passed in S.A. No. 99/Mum/2022. 2. The Learned AR submitted that the Tribunal, in the impugned stay order, has rejected the stay and granted early hearing on out of turn basis. He further submitted that the Tribunal, at the time of hearing, expressed the view that the appeal shall be posted on out of turn basis and the stay application shall also be posted along with the appeal. However, while passing the order, the stay has been rejected. He submitted that the contrary order so passed by the Tribunal shall constitute mistake apparent from record, which requires rectification. Accordingly he prayed that suitable modification may be made in the impugned stay order. Hindustan Unilever Ltd. (successor of Glaxo Smithkline Consumer Healthcare Ltd.) 23. We heard learned DR and perused the record. We noticed that the Tribunal has passed the order after hearing the parties through video conferencing mode. From the record, we noticed that the appeal has been posted on out of turn hearing and accordingly the stay application has been disposed of. Accordingly submissions made by the assessee, in our view, shall not constitue mistake apparent from record. Accordingly the Miscellaneous Application filed by the assessee is liable to be rejected. 4. In the result, Miscellaneous Application filed by the assessee is rejected. Order pronounced in the open court on 16.09.2022. Sd/- Sd/- (VIKAS AWASTHY) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated : 16/09/2022 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// (Assistant Registrar) PS ITAT, Mumbai