ASST CIT 4(2), V. MILES SOFTWARE SOLUTIONS P. LD,

MA 312/MUM/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6567 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 20-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI RAM LAL NEGI , JUDICIAL MEMBER MA NO. 312/MUM/2016 ( ARISING OUT OF ITA NO. 567/MUM/2015 ) : (A.Y : 2010 - 11) ASST. COMMISSIONER OF INCOME TAX - 4(2), MUMBAI (APPLICANT) VS. M/S. MILES SOFTWARE SOLUTIONS P RIVATE LTD., 311, BUSSA INDUSTRIAL ESTATE, SHANKAR NARAM PATH, LOWER PAREL (W), MUMBAI 400 013. PAN : AABCM5940R (RESPONDENT) APPLICANT BY : SHRI RAJEEV GUBGOTRA RESPONDENT BY : SHRI RAJESH SHAH DATE OF HEARING : 22 /02/2019 DATE OF PRONOUNCEMENT : 22 /02/2019 O R D E R PER G.S. PANNU , VICE PRESIDENT : BY WAY OF THE CAPTIONED MISCELLANEOUS APPLICATION PREFERRED BY THE REVENUE IN TERMS OF SEC. 254(2) OF THE INCOME TAX ACT, 1961 , I T IS CANVASSED THAT A MISTAKE APPARENT FROM RECORD HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 28.12.2015 INASMUCH AS THE APPEAL HAS BEEN WRONGLY DISMISSED. IT IS CANVASSED THAT THE TAX EFFECT IN DISPUTE BEFORE THE TRIBUNAL IS IN EXCESS OF THE LIMITS PRE SCRIBED IN CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015. IT IS 2 MA NO. 312/MUM/2016 M/S. MILES SOFTWARE SOLUTIONS PVT. LTD. POINTED OUT THAT WHILE DISPOSING OF THE APPEAL, THE TAX EFFECT RELATING TO THE ADDITIONAL GROUND RAISED BY THE REVENUE WAS INADVERTENTLY NOT CONSIDERED. 2. THE LEARNED REPRESENTATIVE FOR THE RE SPONDENT - ASSESSEE DID NOT DISPUTE THE FACTUAL MATRIX BROUGHT OUT BY THE REVENUE AND THE RECORD OF PROCEEDINGS SHOW THAT THE A DDITIONAL GROUND IN QUESTION IS A PART OF RECORD. 3. CONSIDERING THE SUBMISSIONS MADE IN THE MISCELLANEOUS APPLICATION, WE DEEM IT FIT AND PROPER TO RECALL OUR ORDER DATED 28.12.2015 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE REVENUE FOR ADJUDICATION ON MERITS BEFORE THE REGULAR BENCH ON 18.04.2019, A DATE CONSENTED TO BY BOTH THE PARTIES. ACCORDINGLY, THE MISCELLANEO US APPLICATION OF THE REVENUE IS ALLOWED, AS ABOVE. THE ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING ON 22 ND FEBRUARY, 2019. SD/ - SD/ - (RAM LAL NEGI) JUDICIAL MEMBER ( G.S. PANNU ) VICE PRESIDENT MUMBAI, DATE : 2 2 N D FEBRUARY, 2019 *SSL* 3 MA NO. 312/MUM/2016 M/S. MILES SOFTWARE SOLUTIONS PVT. LTD. COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, H BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI