DCIT CIRCLE 14 (1) (1), MUMBAI V. TUSHACO PUMPS P. LTD, MUMBAI

MA 369/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5230 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 25-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA LD
• Keywords: Set aside
• Section: 37(1)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.369/MUM/2019 [ARISING OUT OF I.T.A. NO.1410/MUM/2016] ( / ASSESSMENT YEAR: 2010-11) D CIT - CIRCLE - 14(1)(1) ROOM NO.481(2), 4 TH FLOOR AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020 / VS. M/S. ALLWILER I NDIA PVT.LTD. (FORMERLY KNOWN AS TUSHACO PUMPS PVT.LTD.) A-601, RAHEJA PLAZA, LBS MARG GHATKOPAR (WEST), MUMBAI-400 086. ./ ./PAN/GIR NO. AABCT-7703-K ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI CHAITANYA ANJARIA, LD.DR / RESPONDENT BY : NONE ! / DATE OF HEARING : 23/08/2019 '#$% ! / DATE OF PRONOUNCEMENT : 23/08/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. BY WAY OF THIS MISCELLANEOUS APPLICATION FOR ASS ESSMENT YEAR [AY] 2010-11, THE REVENUE SEEKS CLARITY WITH REGARD TO D IRECTIONS GIVEN BY THE BENCH IN PARA 3.3 IN ITA NO.1410/MUM/2016 FOR AY 20 10-11 ORDER DATED 2 11/12/2018 WHEREIN THE ISSUE OF ALLOWABILITY OF COM MISSION PAYMENT U/S 37(1) WAS RESTORED BACK UNDER CERTAIN OBSERVATIONS. NONE HAS APPEARED FOR ASSESSEE AND THEREFORE, THE ISSUE IS PROCEEDED EX-PARTE SINCE THE REVENUE IS MERELY SEEKING CERTAIN CLARIFICATION IN THE ORDE R BY WAY OF THIS APPLICATION. 2. THE LD. DR HAS SOUGHT CLARIFICATION IN VIEW OF T HE FACT THAT THE BENCH HAS ISSUED DIRECTIONS TO LD. AO AS WELL AS TO THE A SSESSEE AND THEREFORE, IT APPEARS THAT THE MATTER HAS BEEN SET ASIDE TO LD. A O. 3. UPON PERUSAL OF ORDER, WE FIND THAT THE MATTER, IN CLEAR TERMS, VIDE PARA 3.3, HAS CERTAINLY BEEN RESTORED BACK TO THE F ILE OF LD. AO WITH CERTAIN OBSERVATIONS. THIS IS CLEAR FROM THE CONCLUSION THA T REVENUES APPEAL HAS BEEN ALLOWED FOR STATISTICAL PURPOSES. NEVERTHELESS , IT IS AGAIN CLARIFIED THAT THE MATTER HAS BEEN RESTORED BACK TO THE FILE OF LE ARNED AO, WHO SHALL RE- ADJUDICATE THE SAME AS PER DIRECTIONS GIVEN IN THE ORDER. THE APPLICATION STAND ALLOWED TO THAT EXTENT. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST,2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 23.08.2019 SR.PS:-JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #$!' / THE RESPONDENT 3 3. %% ( ) / THE CIT(A) 4. %% / CIT CONCERNED 5. & '#( , % ( , / DR, ITAT, MUMBAI 6. ' *+, / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.