BLOSSOM DEVELOPERS , MUMBAI V. INCOME TAX OFFICER. 30(1)(1), MUMBAI

MA 297/MUM/2023

AI Insights

Blossom Developers filed a miscellaneous application seeking rectification of a mistake in the Income Tax Appellate Tribunal's earlier order, which had dismissed their appeal regarding the disallowance of brokerage payments. The Tribunal had previously allowed partial relief by reducing the disallowance from Rs. 8,70,000 to Rs. 5,65,000. The assessee contended that the Tribunal's order incorrectly stated that their appeal was dismissed entirely, contrary to the Tribunal's decision to partly allow the appeal and dismiss the revenue's appeal. The Departmental Representative argued that there was no mistake in the order. After reviewing the submissions and the original order, the Tribunal concluded that there was no mistake apparent from the record and dismissed the miscellaneous application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302564 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER M.A. No. 297/MUM/2023 (Arising out of ITA No. 1152/MUM/2022, A.Y.2013-14) Blossom Developers, Survey No. 273, Village Dindoshi Pathan Wadi, Malad (E), Mumbai -400097. Vs. ITO 30(1)(1), Room No. 439, 4 th Floor Kautilya Bhavan, G Block, BKC Bandra (E), Mumbai- 400051. PAN/GIR No. AAHFB6147Q ( /Applicant) ( /Respondent) Applicant by Mr.Shyam .C.Agarwal.AR Respondent by Mr.Suresh Gaikwad.DR स ु नव ई /Date of Hearing 07.07.2023 घोषण /Date of Pronouncement 01.08.2023 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the miscellaneous application (MA) in ITA No. 1152/MUM/2022 for the A.Y.2013-14 seeking rectification of mistake apparent from record in the Hon’ble Tribunal order dated 25.11.2022. 2. At the time of hearing, the Ld.AR submitted that the Hon’ble Tribunal has mentioned in the Para 14 2 M.A. No. 297/MUM/2023 (A.Y.: 2013-14) of the order as the assessee appeal is dismissed. Whereas as per the decision of the Honble Tribunal, the assessee appeal should be partly allowed and the revenue appeal dismissed. Contra, the Ld.DR mentioned that there is no mistake crept in the order and supported the order of the Honble Tribunal. 3. We heard the rival submissions and perused the material on record. The sole disputed issue envisaged by the Ld.AR that the Tribunal has mentioned at Page 23 Para 14 as the assessee appeal is dismissed. On perusal of the Tribunal order in the assessee’s appeal at Para 13, we found that the CIT(A) has relied on the Honble Tribunal order of earlier year in the the assessee’s own case and granted partial relief to the assessee by sustaining the disallowance of brokerage payment to the extent of Rs.5,65,000/- as against the Rs. 8,70,000/- claimed by the assessee. Whereas the assessee has filed the appeal raising the ground of appeal no.2 for further relief with the Honble Tribunal. We found the assessee could not substantiate with the information and evidence on the nature of transactions in support of the 3 M.A. No. 297/MUM/2023 (A.Y.: 2013-14) payment of brokerage as mentioned at page 20 of the order. Prima facie the CIT(A) has relied on the Honble Tribunal order and granted the partial relief and no new evidences or facts are brought before the Tribunal to allow the additional relief claimed by the assessee. The Honble Tribunal has considered the facts, CIT(A) findings and the assessee own case relied by the CIT(A) and has dismissed the asseessee appeal. Accordingly we do not find any merits in the miscellaneous application filed by the assessee and is dismissed. 4. In the result, the miscellaneous application filed by the assessee is dismissed. Order pronounced in the open court on 01.08.2023. Sd/- Sd/- (PRASHANT MAHARISHI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 01/08/2023 KRK 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. 4 M.A. No. 297/MUM/2023 (A.Y.: 2013-14) //True Copy// BY ORDER, (Dy./Asstt. Registrar)ITAT, Mumbai