INCOME TAX OFFICER (INTERNATIONAL TAXATION) 4(2)(1), MUMBAI V. VIJAYKUMAR K SOPARKAR, MUMBAI

MA 569/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4093 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2013-2014
• Appeal Filed On: 25-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE S/SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 569 / M UM /201 9 (ARISING OUT OF ITA NO. 303 /MUM/201 8 ) ( / ASSESSMENT YEAR: 2013 - 14 ) INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 4(2)(1) ROOM NO. 1728, 17 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021 . / VS. SHRI VIJAY K. SOPARKAR J - F - 7, LAKSHMI MILLS, SHAKTI MILLS LANE, MAHALAKSHMI, MUMBAI - 400011 . / . / . PAN/GIR NO. : BGDPS5417D ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 20 / 12 / 201 9 /DATE OF PRONOUNCEMENT: 20 /01 / 2020 ORDER PER AMARJIT SINGH, J M THE REVENUE HAS FILED THE PRESENT MISCELLA NEOUS APPLICATION BEARING NO.569 /M/2019 U/S 254 (2) OF THE I.T. ACT, 1961 ARISING OUT OF ITA. NO. 303 /M/1 8 FOR THE A.Y. 20 1 3 - 1 4 DECIDED VIDE ORDER DATED 09 . 0 4 .201 9 . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE APPEAL OF THE REVENUE BEARING ITA. NO. 303 /M/1 8 HAS BEEN DECIDED BY HONBLE ITAT BY VIRTUE OF ORDER DATED 09 .0 4.2019 . THE HONBLE ITAT HAS FAILED TO DECIDE THE GROUND NOS. 3,4,5,6 & 7 RAISED IN THE SAID APPEAL. SINCE THESE GROUNDS ARE REQUIRED TO BE DECIDED BY HONBLE ITAT, THEREFORE, IN THE SAID CIRCUMSTANCES, THE APPEAL BEARING ITA. NO.303 /M/201 8 DECID ED ON DATED 09.04.2019 QUA THE ISSUE NOS. 3, 4, 5, 6 & 7 IS LIABLE TO BE RECALLED IN THE INTEREST OF JUSTICE. 3. NOTICE GIVEN. REVENUE BY: SHRI AVNEESH TIWARI ( SR. A R) ASSESSEE BY: NONE MA 569 / MUM/201 9 4. WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE DEPARTMENT AND HAS GONE THROUGH THE CASE CAREFULLY . THE COPY OF ORDER DATED 09.04.2019 IS ON THE FILE AND PERUSED . WE NOTICED THAT THE GROUND NOS. 3,4, 5, 6 & 7 WERE NOT DECIDED BY HONBLE ITAT WHICH WERE REQUIRED TO BE DECIDED IN THE INTEREST OF JUSTICE. ACCORDINGLY, WE RECALLED THE ORDER TO THE EXTENT OF ADJU DICATION OF THE GROUND NOS. 3,4, 5, 6 & 7. ACCORDINGLY , THE PRESENT MISCELLANEOUS APPLICATION OF THE REVENUE IS HEREBY ALLOWED AND DIRECT THE REGISTRY TO REFIX THE MATTER IN DUE COURSE OF TIME. IN THE RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE REVE NUE IS HEREBY ORDERED TO BE ALLOWED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 20 /01 / 2020 SD/ - SD/ - ( S. RIFAUR RAHMAN ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 20 /01 / 2020 V IJAY PAL SINGH/SR. PS COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, I , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES