VAMA PVT LTD. ( FORMERLY KNOWN AS VAMA DEPARTMENT STORE PVT LTD), MUMBAI V. ASST CIT CIRCLE-5 (3), MUMBAI

MA 53/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4877 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Rahul Chaudhary (JM) M.A. No. 53/Mum/2022 in I.T.A. No. 7387/Mum/2019 (Assessment Year 2011-12) Vama Private Limited (Formerly known as Vama Department Store Pvt. Ltd.) Kanchanjunga, 72, Peddar Road, Mumbai-400 026. PAN : AAACV1262E Vs. DCIT/ACIT Circle-5(3) M.K. Road Aayakar Bhavan Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Prakash Jotwani Department by Shri S.N. Kabra Date of Hearing 01.04.2022 Date of Pronouncement 04.04.2022 O R D E R Per Shamim Yahya (AM) :- This Miscellaneous Application by the assessee is arising out of a common order of the ITAT dated 4.2.2022 which includes ITA No. 7387/Mum/2019 for A.Y. 2011-12. In the said order the ITAT has held as under with regard to appeals which are identical to the one in ITA No. 7387/Mum/2019 :- “These twelve appeals are in connection with the same addition and penalty as referred above. It has been brought to our notice that learned CIT(A) has passed a similar order for the same issue as above again. Hence, both the parties agreed that these are infructuous appeals in as much as since the same order of learned CIT(A) has been adjudicated in the above appeals. Hence, these appeals are dismissed as infructuous.” 2. Learned Counsel of the assessee submits that as regards ITA No. 7387/Mum/2019 is concerned the earlier order of learned CIT(A) in appeal before the ITAT was not heard on that date, hence, it is incorrect to hold that the appeal is infructuous since the same order of learned CIT(A) has been adjudicated in the above order by ITAT. Hence, learned Counsel of the Vama Pvt. Ltd. 2 assessee prayed that the said appeal be recalled and fixed for hearing alongwith ITA No. 291/Mum/2022 which is the earlier order of learned CIT(A) agitated before the ITAT on the same issue which has not yet been heard. 4. Learned Departmental Representative is fairly agreed with the above proposition. Accordingly, ITA No. 7387/Mum/2019 for A.Y. 2011-12 vide order dated 4.2.2022 is hereby recalled. The Registry is directed to fix the case for hearing in the normal course. 5. In the result, Miscellaneous Application stands allowed as above in as much as ITA No. 7387/Mum/2019 is recalled. Order pronounced in the open court on 04.04.2022. Sd/- Sd/- (RAHUL CHAUDHARY) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated : 04/04/2022 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, //True Copy// (Assistant Registrar) PS ITAT, Mumbai