DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 (3), MUMBAI V. ACME DEWLLERS PRIVATE LIMITED , MUMBAI

MA 423/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1273 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 24-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT PRATAP SINGH
• Assessee Lawyers: MAHESH R AJORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM MA NO. 423/MUM/2019 (ARISING OUT OF MA NO.262/MUM/2018) ( ASSESSMENT YEAR: 2003-04) D.C.I.T.-CC 2(3), ROOM NO. 803, 8 TH FLOOR, PRATISHTHA BHAVAN, OLD CGO ANNEXE BUILDING, M.K. ROAD, MARINE LINES, MUMBAI-400020. VS. M/S ACME DWELLERS PRIVATE LTD., GR. FLOOR, ACME GHAR, 19 KD ROAD, VILE PARLE (W), MUMBAI-400056. PAN/GIR NO.AAECA 1038 M (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI AMIT PRATAP SINGH (DR) ASSESSEE BY SHRI MAHESH RAJORA (AR) DATE OF HEARING 11/10/2019 DATE OF PRONOUNCEMENT 16/12/2019 / O R D E R PER: R.C. SHARMA, A.M. THE PRESENT MISC. APPLICATION HAS BEEN FILED BY TH E REVENUE SEEKING RECALL OF ORDER OF THE TRIBUNAL DATED 31/01 /2019 WHEREIN M.A. FILED BY THE REVENUE (MA NO. 262/MUM/2018) ARISING OUT OF ITA NO. 4127/MUM/2012 WAS DISMISSED. 2. THROUGH THIS M.A. IT WAS CONTENDED BY THE REVENU E THAT THE ITAT WAS NOT JUSTIFIED IN DISMISSING THE MISC. APPL ICATION NO. 262/MUM/2018 ON THE GROUND THAT THE SATISFACTION NO TE WAS DATED MA NO. 423/MUM/2019 DCIT VS. ACME DEWELLERS P LTD. 2 29/04/2009 WHEREAS NOTICE U/S 153C OF THE INCOME TA X ACT, 1961 (IN SHORT, THE ACT) WAS ISSUED ON 08/12/2008. AS PER TH E LD DR, IT WAS A TYPOGRAPHICAL ERROR, THEREFORE, THE ORDER OF THE TR IBUNAL DATED 31/01/2019 SHOULD BE RECALLED. 3. ON THE OTHER HAND, THE LD AR OF THE ASSESSEE HAS CONTENDED THAT THERE IS NO MISTAKE MUCH LESS APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL PASSED IN MA NO. 262/MUM/2018 DATED 31 /01/2019 . 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAR EFULLY GONE THROUGH THE MISC. APPLICATION AS WELL AS ORDER PASS ED BY THE TRIBUNAL DATED 31/01/2019, WE FOUND THAT A DETAILED REASONIN G HAS BEEN GIVEN BY THE TRIBUNAL VIDE PARA NO. 5 TO 8 PAGE PAGES 3 T O 6 OF ITS ORDER. WE DO NOT FIND ANY MISTAKE IN THE ORDER OF THE TRIB UNAL IN SO FAR AS FULL REASONING GIVEN BY THE TRIBUNAL FOR DISMISSING THE MISC. APPLICATION SO FILED BY THE REVENUE. IT APPEARS THA T THE REVENUE WANT TO RECALL THE ORDER DATED 31/01/2019, IN WHICH THER E IS NO MISTAKE MUCH LESS AN APPARENT MISTAKE. POWERS OF THE TRIBUN AL U/S 252(2) OF THE ACT ARE LIMITED WHEREIN ONLY APPARENT MISTAKE C AN BE RECTIFIED. HOWEVER, NO TYPOGRAPHICAL MISTAKE WAS POINTED OUT B Y THE LD. DR SO AS TO ALLEGE THAT THE DATE OF SATISFACTION WAS PRIO R TO THE DATE OF ISSUANCE OF NOTICE U/S 153C OF THE ACT. ACCORDINGLY , WE DO NOT FIND ANY MERIT IN THE MISC. APPLICATION SO FILED BY THE REVENUE. MA NO. 423/MUM/2019 DCIT VS. ACME DEWELLERS P LTD. 3 5. IN THE RESULT, THIS M.A. OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DECEMBER, 2019. SD/- (AMARJIT SINGH) SD/- (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 16/12/2019 *RANJAN COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//