DEPUTY.CIT CENT. CIR 5(4) , MUMBAI V. M/S. WADHWA CONSTRUCTION & iNFRASTRUCTURE PVT. LTD, MUMBAI

MA 422/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5857 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 21-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 05-06-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 40A(3); 37(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM MA Nos.421 & 422/Mum/2023 Arising out of ITA Nos.631 & 227/Mum/2022 (Assessment Years 2015-16 & 2016-17) Deput y Com m iss io ner of Incom e T ax, Centra l C i rcle-5 (4) Room No.1927, 19 th F loor, Air Ind ia Bu ild in g, Nar im an Point, Mu m bai-400 021 Vs. Wadhwa Construction and Infrastructure Pvt. Ltd., 301, Platina, Plot C-50, G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400 051 (Applicant) (Respondent) PAN No. AAACW5097J Assessee by : Shri Mahesh O. Rajora, AR Revenue by : Ms. Mahita Nair, DR Date of hearing: 22.09.2023 Date of pronouncement : 20.11.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. These two Miscellaneous Applications are filed by the Dy. Commissioner of income-tax, Central Circle 5(4), Mumbai in cross appeals in ITA Nos.584 and 585/Mum/2022 along with ITA No.631, 227 and 851/Mum/2022 decided on 21 st September, 2022. 02. In MA No.421/Mum/2023 arising in ITA No.631/Mum/2022 for A.Y. 2015-16, states that it has dismissed ground raised by the assessee with regard to addition under Page | 2 MA Nos. 421 & 422/Mum/2023 Wadhwa Construction & Infrastructure Pvt. Ltd; A.Ys. 15-16 & 16-17 Section 40A(3) of the Income-tax Act, 1961 (the Act) without adjudicating the same by speaking order. 03. The learned Departmental Representative also supported the contents of MA . The ld AR was also heard. 04. On careful consideration of rival arguments and order of the coordinate bench, we find that For A.Y. 2015-16, in ITA No.584/Mum/2022 is filed by the assessee and ITA No.631/Mum/2022 is filed by the learned Assessing Officer. The only ground raised in the appeal of the assessee is against the addition of ₹3,68,000/- towards undisclosed income. This ground is reproduced in Para no.01 of the order. Thus, for A.Y. 2015-16, there is no ground in appeal of the assessee on addition under Section 40A(3) of the Act. Therefore, in absence of ground on that issue, there would not have been any adjudication. Thus, MA filed by the ld Ao is misconceived and devoid of any merit. Accordingly, Miscellaneous Application filed in MA No.421/Mum/2023 is dismissed. 05. MA No.422/Mum/2023 is filed by the learned Assessing Officer stating that the Tribunal has dismissed ground raised by the assessee with regard to addition under Section 40A(3) of the Act without adjudicating the same by passing a speaking order. 06. The learned Departmental Representative also reiterated the same. Page | 3 MA Nos. 421 & 422/Mum/2023 Wadhwa Construction & Infrastructure Pvt. Ltd; A.Ys. 15-16 & 16-17 07. We find that ITA No.227/Mum/2022 is filed by the learned Assessing Officer and ITA No.585/Mum/2022 is filed by the assessee for A.Y. 2016-17. 08. Similarly, the ground raised by the assessee for A.Y. 2016- 17 are mentioned in paragraph no.24, We find that assessee has raised the solitary ground against confirmation of disallowance under Section 37(1) of the Act amounting to ₹37,02,693/-. There is no ground with respect to disallowance under Section 40A(3) of the Act. Therefore, Miscellaneous Application filed by the learned Assessing Officer is not borne out from the facts. Therfore we dismiss this MA also. 09. Accordingly, both the Miscellaneous Applications are incorrectly filed and hence, dismissed. Order pronounced in the open court on 20.11.2023. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 20.11. 2023 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, True Copy// Page | 4 MA Nos. 421 & 422/Mum/2023 Wadhwa Construction & Infrastructure Pvt. Ltd; A.Ys. 15-16 & 16-17 Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai