M.P. BEER PRODUCTS LTD, MUMBAI V. Deputy COMMISSIONER OF INCOME TAX CIRCLE 3(2), MUMBAI

MA 387/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9431 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI PAVANKUMAR GADALE ( JM) M.A. NO. 387/MUM/2018 IN I.T.A. NO. 5943/MUM/2018 (ASSESSMENT YEAR 2004-05) M.P. BEER PRODUCTS LIMITED 601, MAKER CHAMBER-V NARIMAN POINT MUMBAI-400 021. PAN : AABCM0354P VS. DCIT, CIRCLE-3(2) MUMBAI. (APPELLANT) (RESPONDENT) ASSESSEE BY NONE DEPARTMENT BY SHRI THARIAN OOMMEN DATE OF HEARING 12 .03.2021 DATE OF PRONOUNCEMENT 12.03.2021 O R D E R PER SHAMIM YAHYA (AM) :- BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE SEEKS RECALL OF THE EX- PARTE ORDER OF THIS TRIBUNAL IN INCOME TAX APPEAL N UMBER 5943/MUM/2014 VIDE ORDER DATED 30.11.2017. 2. WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIV E AND PERUSED THE RECORDS. IT HAS BEEN PLEADED IN THE MISCELLANEOUS A PPLICATION THAT THE APPEAL ON PENALTY HAS BEEN DISMISSED BY THE ITAT IN THE AB OVE EX-PARTE ORDER. HOWEVER THE APPEAL ON QUANTUM HAS BEEN DECIDED BY T HE ITAT IN FAVOUR OF THE ASSESSEE WHICH IS BEFORE DATE OF THIS ORDER. THAT H ENCE THE PENALTY THERE ON DOES NOT SURVIVE. THAT HENCE A MISTAKE HAS CREPT IN TO THE ORDER OF THE TRIBUNAL. 3. UPON CAREFUL CONSIDERATION AND HEARING THE LEARN ED DEPARTMENTAL REPRESENTATIVE WE ARE OF THE CONSIDERED OPINION THE ABOVE EX-PARTE THE ORDER OF THIS TRIBUNAL DESERVES TO BE RECALLED. ACCORDINGLY THE ABOVE SAID ORDER OF THE TRIBUNAL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN NORMAL COURSE. M.P. BEER PRODUCTS LIMITED 2 4. IN THE RESULT THE MISCELLANEOUS APPLICATION STAN DS ALLOWED AS ABOVE PRONOUNCED IN THE OPEN COURT ON 12.3.2021. SD/- SD/- (PAVANKUMAR GADALE) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 12/03/2021 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. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI