ASSISTANT COMMISSIONER OF INCOME TAX 20 ( 2 ), MUMBAI V. METRO TUNNELLING GROUP, MUMBAI

MA 451/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6568 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 26-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NISHANT SANMAIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NO.451/M/2018 (ARISING OUT OF ITA NO.4047/M/2012) ASSESSMENT YEAR: 2008-09 ACIT 20(2), MUMBAI - 400012 VS. M/S. METRO TUNNELING GROUP, T.V. INDUSTRIAL ESTATE, 248A, S.K. AHIRE MARG, WORLI, MUMBAI 400 030 PAN: AAAAM8269Q (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI VIPUL JOSHI, A.R. REVENUE BY : SHRI NISHANT SANMAIYA, D.R. DATE OF HEARING : 22.02.2019 DATE OF PRONOUNCEMENT : 22.02.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: VIDE THIS MISCELLANEOUS APPLICATION THE REVENUE SEE KS THE RECALLING OF THE ORDER PASSED BY THE TRIBUNAL IN IT A NO.4047/M/2012 A.Y. 2008-09 DATED 15.09.2017. 2. THE LD. A.R. SUBMITTED THAT THE HONBLE TRIBUNAL , WHILE DECIDING THE VARIOUS GROUNDS OF APPEAL, HAS INADVER TENTLY LEFT GROUND NO.4 & 5 FROM ADJUDICATION AND THEREFORE THE ORDER NEEDS TO BE RECALLED TO THAT EXTENT TO WHICH THE LD . A.R. FAIRLY CONCEDED THAT THESE GROUNDS ARE NOT ADJUDICATED BY THE TRIBUNAL. MA NO.451/M/2018 (ARISING OUT OF ITA NO.4047/M/2012) M/S. METRO TUNNELING GROUP 2 3. AFTER HEARING BOTH THE PARTIES, PERUSING THE MAT ERIAL ON RECORD AND THE ORDER PASSED BY ITAT IN ITA NO.4047/ M/2012 , WE OBSERVE THAT GROUND NO.4 & 5 WERE NOT ADJUDICATE D BY THE TRIBUNAL WHILE PASSING THE ORDER AND TO THAT EXTENT ORDER OF THE TRIBUNAL NEEDS TO BE RECALLED. ACCORDINGLY, THE OR DER OF THE TRIBUNAL IS RECALLED TO THE EXTENT OF GROUND NO.4 & 5 TO BE HEARD AND DECIDED AFRESH. 4. THE MISCELLANEOUS APPLICATION FILED BY THE REVEN UE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.2019. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 22.02.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.