CIT ( TDS ) , PUNE V. M/S.BLUE STAR CONSTRUCTION CO., MUMBAI

MA 52/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3229 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-05-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order; TDS
• Section: 254(2); 272A

Judgement Text

म ु ंबई ठ “ ब ” म ु म , एवं व व!" , # $ ! % म IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ B”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.A. NO.52/MUM/2021 (Arising out of ITA No.4610/Mum/2018-A.Y.2011-12) Commissioner of Income Tax (TDS), Pune, Room No.123, 1 st Floor, Aaykar Sadan, Bodhi Tower, S.No.548/2B, Salisbury Park, Gultekdi, Pune – 411 037. ...... "' /Applicant बन म Vs. M/s. Blue Star Construction Company, Near Shankar Mandir, Opp. Shirke Plant SH-54, Uran Panvel Road,Tal-Uran, Raigad – 400 702 PAN: AAFFB-3087-E ..... $*व /Respondent "' +व /Applicant by : Shri Milind Chavan $*व +व /Respondent by : Ms. Deepa Khare ु नव ई , $* "/ Date of hearing : 27/05/2022 - . , $* "/ Date of pronouncement : 12/08/2022 %श/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application by the Revenue u/s. 254(2) of the Income Tax Act, 1961 [in short ‘the Act’] is for seeking rectification of mistake in the order of Tribunal in ITA No.4610/Mum/2018 decided on 13/12/2019. 2. The Co-ordinate Bench of Tribunal vide order dated 13/12/2019 deleted penalty levied u/s. 272A(2)(k) of the Act . The contention of the Revenue is 2 M.A. NO.52/MUM/2021(A.Y.2011-12) that the Tribunal has erred in interpreting Second Proviso to section 272A of the Act inserted by the Finance Act, w.e.f. 01/07/2012. 3. After hearing both sides we are of the considered view that in the garb of rectification of alleged mistake in the Tribunal order, the Revenue is seeking review of the order. Provisions of the Act does not vest powers of review in the Tribunal. We find no merit in the Miscellaneous Application filed by the Revenue, hence, the same is dismissed. Order pronounced in the open court on Friday the 12 th day of August, 2022. Sd/- Sd/- (PRAMOD KUMAR) (VIKAS AWASTHY) /VICE PRESIDENT # $ ! /JUDICIAL MEMBER म ु ंबई/ Mumbai, 3 न ं /Dated 12/08/2022 Vm, Sr. PS(O/S) त ल प अ े षतCopy of the Order forwarded to : 1. "'/The Appellant , 2. $*व / The Respondent. 3. ु 4*( )/ The CIT(A)- 4. ु 4* CIT 5. व7 8 $*$न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 8 :; < = /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai