SMC INFRASTRUCTURES PRIVATE LIMITED , THANE V. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3, THANE

MA 399/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6431 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 14-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JANARDHANAN
• Assessee Lawyers: NEELKANTH KHANDELWALAR
• Section: 14A

Judgement Text

, , , , INCOME-TAX APPELLATE TRIBUNAL -GBENCH MUMBAI , , , BEFORE S/SHRI RAJENDRA,ACCOUNTANT MEMBER AND RAM LAL NEGI,JUDICIAL MEMBER / MA NO.399/MUM/2017 (ARISING OUT OF / / ITA NO.3500 /MUM/2015, /ASSESSMENT YEAR-2009-10) SMC INFRASTRUCTURES PVT. LTD. 101, AKRUTI SMC, L.B.S. MARG KHOPAT, THANE-400 601. PAN:AACCS 3437 L VS. ADDL. CIT, RANGE-3 VARDAN, WAGALE ESTATE,THANE. ( /APPELLANT ) ( / RESPONDENT ) REV ENUE BY: SHRI V. JANARDHANAN SR. DR ASS ESSEE BY: SHRI NEELKANTH KHANDELWAL-AR / DATE OF HEARING: 16.03.2018 / DATE OF PRONOUNCEMENT: 13.04.2018 /ORDER , - PER RAJENDRA A.M. - VIDE ITS APPLICATION,DATED 14/08/2017,THE ASSESSEE HAS STATED THAT THERE WERE CERTAIN MISTAKES IN THE ORDER OF THE TRIBUNAL DATED 25/05/2017, THAT THE ASSESSEE HAD RAISED ISSUE ABOUT DISALLOWANCE MADE U/S. 14A OF THE ACT R.W.RULE 8D(2 ) OF THE I.T. RULE, 1962, THAT THE TRIBUNAL HAD DECIDED THE ISSUE WITH REGARD TO DISALLOWANCE M ADE U/S.8D(2)(II), THAT THE ISSUE OF 8D(2)(III) DISALLOWANCE REMAINED UNADJUDICATED. 2. BEFORE US, THE AUTHORISED REPRESENTATIVE (AR) MADE THE SAME SUBMISSION THAT ARE PART OF THE MISCELLANEOUS APPLICATION (MA). THE DEPARTMENTA L REPRESENTATIVE (DR) LEFT THE ISSUE TO THE DISCRETION OF THE BENCH. 3. WE FIND THAT WHILE DECIDING THE APPEAL, THE TRIBUN AL HAS NOT ADJUDICATED THE ISSUE PERTAINING TO 8D(2)(III), THOUGH THE SAME ISSUE WAS RAISED AND ARGUE BEFORE IT. THEREFORE, WE RECALL OUR ORDER SO THAT THAT ISSUE OF DISALLOWANCE U/S.8D(2)(III) CAN BE DECIDED. REGISTRY IS DIRECTED TO FIX THE MATTER BEFORE THE REGULAR BENCH TO DECIDE THE ABOVE ISSUE . AS A RESULT, MISCELLANEOUS APPLICATION FILE BY THE ASSESSEE IS ALLOWED. ! . ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH APRIL, 2018. MA/399/M/17- SMC INFRASTRUCTURES PVT. LTD. 2 13 2018 SD/- SD/- ( / RAMLAL NEGI ) ( '# / RAJENDRA ) ' $% / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; /DATED : 13.04.2018. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR G BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.\