ITO WD 11(1)(3), MUMBAI V. SALIENT TRADERS P.LTD, MUMBAI

MA 37/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0585 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 24-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH
• Assessee Lawyers: FIROZE ANDHYARUJINA
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , G BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI PAVAN KUMAR GADALE , JM MA NO.37/MUM/2020 (ARISING OUT OF ITA NO. 332/ MUM/ 20 18 ( ASSESSMENT YEAR : 201 3 - 1 4 ) & MA NO.38/MUM/20 20 (ARISING OUT OF ITA NO. 331/ MUM/ 2018 ( ASSESSMENT YEAR : 2014 - 15 ) INCOME TAX OFFICER - 11(1)(3) ROOM NO.201, 2 ND FLOOR AAYAKAR BHAVAN M.K.ROAD, MUMBAI - 400020 VS. M/S. SALI ENT TRADERS PVT LTD 801, 8 TH FLOOR, BALAJI BUSINESS CENTRE SUBHASH ROAD, VILE PARL E(E) MUMBAI 400 057 PAN/GIR NO. AAICS2454B (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI GURBINDER SINGH ASSESSEE BY SHRI FIROZE ANDHYARUJINA DATE OF HEARING 12 / 02 /202 1 DATE OF PRONOUNCEMENT / /202 1 / O R D E R PER M . BALAGANESH (A.M) : BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS, THE REVENUE HAD SOUGHT RECALLING OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.332/MUM/2018 & MA NO.37 & 38/MUM/2020 M/S. SALIENT TRADERS PVT. LTD., 2 331/MUM/2018 FOR A.YRS. 2013 - 14 & 2014 - 15 RESPECTIVELY DATED 14/06/2019 ON THE GROUND THAT THIS TRIBUNAL IN PARA NO.5 HAD MADE A FACTUALLY INCORRECT STATEMENT THAT REVENUE HAD NOT PREFERRED ANY APPEAL TO THE TRIBUNAL FOR A.Y.2012 - 13. 2. THE LD. DR DULY SUBMITTED THAT REVENUE HAD INDEED FILED APPEAL BEFORE THIS TRIBUNAL FOR A.Y.2012 - 13 AGAINST THE ORDER PASSED BY THE LD. CIT(A) AND THE SAID APPEAL IN ITA NO.3059/MUM/2017 IS STILL PENDING DISPOSAL BY THIS TRIBUNAL. WE FIND THAT THIS ASPECT WAS ONE OF THE CRUCIAL POINT FOR DECIDING THE ISSUE IN DISPUTE BEFORE THIS TRIBUNAL. IN VIEW OF THE FACTUAL MISTAKE THAT HAD OCCURRED IN THE ORDER PASSED BY THIS TRIBUNAL, WE DEEM IT FIT TO RECALL THE ORDER PASSED BY THIS TRIBUNAL ON 14/06/2019 IN ITS ENTIRETY FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEALS FO R HEARING ON 07/04/2021 AS MUTUALLY AGREED BY BOTH THE PARTIES BEFORE US. NO FRESH NOTICES WOULD FALL OW . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE ALLOWED. ORDER PRONOUNCED ON 12 / 02 /202 1 BY WAY OF PROPER MENTIONING IN TH E NOTICE BOARD. SD / - ( PAV AN KUMAR GADALE ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 2021 MA NO.37 & 38/MUM/2020 M/S. SALIENT TRADERS PVT. LTD., 3 KARUNA , SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGIST RAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//