Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 5830 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
31-01-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2008-2009
Appeal Filed On
25-01-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A , MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI RAVISH SOOD , JUDICIAL MEMBER M A NO. 46 /MUM/201 8 ( ARISING OUT OF ITA N O . 1078/MUM/2013 ) : (A.Y : 20 08 - 09 ) M/S. KAMAT HOTELS (INDIA) LIMITED 70 - C, NEHRU ROAD, VILE PARLE (E), MUMBAI 400 099. PAN : AAACK2912L (APPLICANT) VS. ADDL. CIT - 8(2), MUMBAI. (RESPONDENT) APPLICANT BY : SHRI J.D. MISTRY, SHRI ARUN VERMA RESPONDENT BY : SHRI S.K. MISHRA DATE OF HEARING : 21 / 12 /201 8 DATE OF PRONOUNCEMENT : 31 / 0 1 /201 9 O R D E R PER G.S. PANNU , VICE PRESIDENT : THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE ASSESSEE SEEKING RECTIFICATION OF THE ORDER DATED 03.10.2017 PASSED BY THE TRIBUNAL IN ASSESSEES APPEAL BEARING ITA NO. 1078/MUM/2013. 2. AT THE TIME OF HEARING, THE LEARNED REPRESENTATIVE FOR THE ASSESSEE POINTED THAT AN ERROR HAS CREPT INTO THE ORDER PASSED BY THE TRIBUNAL ON 03.10.2017 INASMUCH AS THE TRIBUNAL DID NOT ADJUDICATE THE ADDITIONAL GROUND RAISED BY THE ASSESSEE VIDE PETITION DATED 11.01.2016, WHICH READS AS UNDER : - 2 MA NO. 46/MUM/2018 M/S. KAMAT HOTELS (INDIA) LTD. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE ASSESSING OFFICER OUGHT TO HAVE ALLOWED A DEDUCTION FOR ` 1,12,56,203/ - COMPRISING OF LEGAL, PROFESSIONAL & CONSULTATION CHARGES AND ` 62,88,860/ - COMPRISING OF ADMINISTRATIVE & GENERAL EXPENSES AS REVENUE EXPEND ITURE. THE LEARNED REPRESENTATIVE PRAYED THAT THE AFORESAID ADDITIONAL GROUND RAISED BY THE ASSESSEE BE CONSIDERED AND AN APPROPRIATE ORDER BE PASSED BY THE TRIBUNAL. 3. THE LD. DR APPEARING FOR THE REVENUE OPPOSED THE PLEA OF THE ASSESSEE TO RECTIFY THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT THE ADDITIONAL GROUND RAISED BY THE ASSESSEE IN ITS PETITION DATED 11.01.2016 REMAINED TO BE ADJUDICATED BY THE TRIBUNAL IN ITS ORDER DATED 03.10.2017, WHICH IS AN ERROR APPAR ENT ON RECORD. WE, THEREFORE, DEEM IT FIT AND PROPER TO RECALL OUR ORDER DATED 03.10.2017 FOR THE LIMITED PURPOSE OF ADJUDICATION OF THE AFORESAID ADDITIONAL GROUND WHICH REMAINED TO BE ADJUDICATED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 1 S T JANUARY , 201 9 . SD/ - SD/ - ( RAVISH SOOD ) JUDICIAL MEMBER (G.S. PANNU) VICE PRESIDENT MUMBAI, DATE : 3 1 S T JANUARY , 201 9 *SSL* 3 MA NO. 46/MUM/2018 M/S. KAMAT HOTELS (INDIA) LTD. COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, A BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI
