WORLD TRADE PARK LTD, JAIPUR V. ASST CIT 5(3)(2), MUMBAI

MA 258/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6706 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 15-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 13; 22

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, A M AND SHRI PAVAN KUMAR GADALE , J M M .A. NO . 258 & 259 /MUM/2020 ARISING OUT OF I.T.A. NO. 1666 & 1667 /MUM/2017 (ASSESSMENT YEAR: 2011 - 12 & 2012 - 13 ) M/S WORLD TRADE P ARK LTD. (FORMERLY KNOWN AS R. F. PROPERTIES & TRDG. LTD.), WORLD TRADE PARK, JAWAHARLAL NEHRU MARG, MALVIYA NAGAR, JAIPUR - 302017 / VS. ACIT 5 (3)(2), ROOM NO. 573, AAYAKAR BHAVAN, 5 TH FLOOR, MUMBAI - 400 020 ./ ./ PAN NO. AACCR8969E ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT B Y : SHRI SUNIL DESHPANDE, DR / DATE OF HEARING : 15/01 /20 2 1 / DATE OF PRONOUNCEMENT : 20.01.2021 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT TWO MISCELLANEOUS APPLICATION S HAVE BEEN FILED BY THE ASSESSE E FOR RECTIFYING THE ORDER DATED 29.11.2019 PASSED IN ITA NO. 166 6 & 1667 /MUM/201 7 AND FOR DISPOSING OF THE APPEAL ON MERITS. 2 M.A. NO. 258 & 259 /MUM/2020 M/S WORLD TRADE PARK LTD. 2 . AT THE OUTSET, IT WAS NOTICED THAT NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. ON THE OTHER HAND LD. DR IS PRESENT, THEREFORE WE PROCEED TO ADJUDICATE THE ISSUE RAISED BY THE ASSESSEE IN THE PRESENT MA WITH THE HELP OF LD. DR. 3. F ROM THE RECORDS, WE NOTICE THAT ASSESSEE HAS FILED THE PRESENT MA S ON THE SAME PLEA IN BOTH MAS, WHICH ARE AS UNDER: - 7. IT IS SUBMITTED THAT IN PAR A 22, IT HAS BEEN MENTIONED THAT APPEALS FILED BY THE REVENUE FOR ASSESSMENT YEAR 2010 - 11 ARE DISMISSED WHEREAS APPEAL FOR ASSESSMENT YEAR 2012 - 13 IS ALLOWED FOR STATISTICAL PURPOSE. HOWEVER, IT IS RESPECTFULLY SUBMITTED THAT APPEAL FOR A.Y.2010 - 11 THOUGH THIS FACT HAS BEEN NOTED IN PARA 17 OF THE ORDER IS REQUIRED TO BE ALLOWED FOR STATISTICAL PURPOSES AND APPEAL FOR A.Y.2011 - 12 & 2012 - 13 ARE REQUIRED TO BE DISMISSED. THERE IS AN ERROR IN THE MENTIONING OF THE ASSESSMENT YEAR WHOSE APPEAL IS REQUIRED TO BE SET ASIDE AND THE SAME SHOULD BE A.Y.2010 - 11 AS AGAINST A.Y.2012 - 13 MENTIONED IN THE ORDER: THE RESPONDENT THEREFORE PRAYS THAT THIS MISTAKE BEING APPARENT FROM RECORD AND THE SAME MAY PLEASE BE RECTIFIED. 4 . CONSIDERED THE SUBMISSIONS OF LD. DR AND MATER IAL PLACED ON RECORD. WE NOTICE THAT ASSESSEE HAS ALREADY FILED MA NO. 242/MUM/2020 WITH THE SIMILAR REQUEST. WE ALSO NOTICE THAT THE ORDER PASSED BY THE TRIBUNAL IS COMBINED ORDER FOR ASSESSMENT YEAR 2010 - 11 TO 2012 - 13 AND ASSESSEE HAS NOTICED THE APPAREN T 3 M.A. NO. 258 & 259 /MUM/2020 M/S WORLD TRADE PARK LTD. MISTAKE IN PARA NO. 22, WHICH TRIBUNAL HAS ALREADY DISPOSED OFF IN MA NO. 242/MUM/2020 DATED 05.01.2021. THEREF ORE, IT IS NOT REQUIRED FOR THE ASSESSEE TO FILE TWO MORE MAS ON THE SAME APPARENT MISTAKE IN PARA NO. 22 IN CONSOLIDATED ORDER PASSED FOR ASSE SSMENT YEAR 2010 - 11 TO 2012 - 13 . ACCORDINGLY, THESE MAS ARE DISMISSED AS INFRUCTUOUS. 5 . IN THE NET RESULT, BOTH MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 20.01.2021. SD/ - SD/ - ( PA V AN KUMAR GADALE ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 20/01 / 2021 SR.PS DHANANJAY. 4 M.A. NO. 258 & 259 /MUM/2020 M/S WORLD TRADE PARK LTD. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE C IT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI