DESH CONSULTANCY SERVICES PRIVATE LIMITED , NAVI MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 15(1)(2), MUMBAI

MA 427/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4905 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 18-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Keywords: Rectification of order
• Section: 11

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) & SHRI PAWAN SINGH ( J M) M.A. NO. 427/MUM/2018 ARISING OUT OF I.T.A. NO. 5015 /MUM/ 201 6 (ASSESSMENT YEAR 20 12 - 13 ) M/S. DESH CONSULTANCY SERVICES PVT. LTD. NO. 101 - 105, B - S HIV CHAMBERS, SECTOR - 11 BELAPUR NAVI MUMBAI - 400 604 PAN : AACCD0044L V S . ACIT CIRCLE 15(1)(2) ROOM NO. 483 4 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI S.L. JAIN DEPARTMENT BY SHRI NISHANT SAMAIY A DATE OF HEARING 22.3 . 201 9 DATE OF PRONOUNCEMENT 31 . 5 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECTIFICATION OF MISTAKE APPARENT FROM RECORD UNDER SECTION 254(2) OF THE INCOME TAX A CT IN THE ORDER OF THIS TRIBUNAL IN ITA NUMBER 5015/MUM/2016 PERTAINING TO ASSESSMENT YEAR 2012 - 13 DATED 22.3.2018 . 2. I N THE INCOME TAX APPEAL , THE ITAT FOLLOWING EARLIER ORDER OF THE ITAT IN ASSESSEES OWN CASE HAS REMITTED THE MATTER TO THE FILE OF LEA RNED C OMMISSIONER OF INCOME TAX WITH THE SAME DIRECTIONS. NOW THE ASSESSEE SUBMITS THAT AS AGAINST THE EARLIER YEAR, IN THE PRESENT YEAR ALL THE RELEVANT DETAILS WERE AVAILABLE BEFORE THE ASSESSING OFFICER, AND ASSESSING OFFICER HAS ERRED IN DISALLOWING TH E ASSESSEES CLAIM. HENCE IT IS THE PLEA OF THE ASSESSEE THAT THIS YEAR THERE WAS NO NEED TO REMIT THE MA TTER TO THE FILE OF LEARNED CIT( A ) . 2 3. PER CONTRA LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ITAT HAS CONSIDERED ALL THE FACETS OF THE CAS E. HE SUBMITTED THAT ITAT HAS NOTED THAT THE LEARNED CIT - A IN THE PRESENT CASE HAS FOLLOWED THE ORDER OF LEARNED CIT - A IN THE EARLIER YEAR. HENCE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ITAT DULY FOLLOWING THE PRINCIPLES OF PRECEDENTS HAS RE MITTED THE MATTER TO THE FILE OF LEARNED CIT - A WITH SIMILAR DIRECTION. HENCE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT NOW THE ASSESSEE BY POINTING OUT VARIOUS SHORTCOMINGS IN THE ASSESSING OFFICERS ORDER MERELY IS CLAIM ING THAT ASSESSING OFFICER HA S IGNORED THE SUBMISSION . HE SUBMITTED THAT THIS IS AN ATTEMPT TO SEEK A REVIEW OF THE ORDER OF THE ITAT WHICH IS NOT PERMISSIBLE IN THE CASE OF THE MISCELLANEOUS APPLICATION FOR RECTIFICATION OF MISTAKE APPARENT FROM RECORD. 4. UP ON CAREFUL CONSIDERATIO N WE FIND CONSIDERABLE COGENCY IN THE SUBMISSION OF THE LEARNED DEPARTMENTAL REPRESENTATIVE. WE NOTE THAT IN THE INCOME TAX APPEAL THE ITAT HAD NOTED THAT T HE LEARNED CIT - A IN THE APPEAL HAD FOLLOWED THE ORDER OF LEARNED CIT - A IN ASSESSEES OWN CASE FOR EA RLIER YEAR. THE ITAT IN THAT YEAR HAD REMITTED THE MATTER TO THE FILE OF CIT - A. FOLLOWING THE PRECEDENT FROM ASSESSEES OWN CASE IN THE PRESENT YEAR THE ITAT HAD REMITTED THE MATTER TO THE FILE OF LEARNED CIT - A WITH SIMILAR DIRECTIONS. ACCORDINGLY IN OUR C ONSIDERED OPINION BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKIN G A REVIEW OF THE ORDER OF THE T RIBUNAL WHICH IS NOT PERMISSIBLE IN THE MISCELLANEOUS APPLICATION . A S ORDER UNDER SECTION 254(2) OF THE IT ACT CANNOT BE A REVIEW OF THE ORDER. A C CORDINGLY IN THE BACKGROUND OF AFORESAID DISCUSSION MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS DISMISSED . ORDER HAS BE EN PRONOUNCED IN THE COURT ON 31 . 5 . 201 9 . SD/ - SD/ - (PAWAN SINGH ) (SH A MIM YAHYA ) J U DICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 31 / 5 / 20 1 9 3 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, //T RUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI