BHARAT PETROLEUM CORPORATION LTD ( ERTWHILE KOCHI REFINERIES LTD), MUMBAI V. ASST CIT 1(1), MUMBAI

MA 61/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8321 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: N A PATADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B , MUMBAI BEFORE SHRI PAWAN SINGH , HON'BLE JUDICIAL MEMBERAND SHRI RAJESH KUMAR , HON'BLE ACCOUNTANT MEMBER M.A. NO S . 61 & 62 / MUM /201 9 [ ARISING OUT OF ITA. NO S . 299/ MUM/201 2 & 4328/MUM/2011 (A. Y S : 2003 - 04 & 2004 - 05) ] BHARAT PETROLEUM CORPORATION LTD., {ERSTWHILE KOCHI REFINERIES LTD.,} BHARAT BHAVAN, 4 & 6 CURIMBHOY ROAD, BALLARD ESTATE, MUMBAI - 400 001 PAN NO: AAACB 2902 M V. ACIT CIRCLE 1(1) AAYAKAR BHAVAN, M.K.ROAD, MUMBAI - 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KETAN VED & N.A. PATADE REVENUE BY : SHRI D.G. PANSARI SR. DR DATE OF HEARING : 22.03.2019 DATE OF PRONOUNCEMENT : 26 .03 .2019 O R D E R PER RAJESH KUMAR (A M) 1. BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE SEEKS PART RECALLING OF THE CONSOLIDATED ORDER DATED 18.07.2018 PASSED IN ITA.NO. 2826/MUM/2011 A .Y. 2000 - 01 AND OTHERS , WHE REIN SIX APPEALS WERE DECIDED ON THE GROUND THAT ITA. NO. 432 8 / MUM / 2011 FOR THE A.Y. 2004 - 05 AND ITA.NO. 299/ MUM/2012 FOR THE A.Y. 200 3 - 0 4 IN WHICH THE ISSUES ON MERITS WERE CHALLENGED WERE NOT DECIDED A ND ACCORDINGLY PRAYED BE FOR E THE BENCH TO RECALL THE SAID ORDER TO TH AT EXTENT. 2. LD.AR VEHEMENTLY SUBMITTED FOR THE BENCH THAT WHILE PA SSING THE CONSOLIDATED ORDER DATED 18.07.2018 DECID ING SIX APPEALS IN ITA.NO S . 2 M.A. NOS. 61 & 62/MUM/2019 BHARAT PETROLEUM CORPORATION LTD., 2823/MUM/2011 TO 2826/MUM/2011 , ITA. NO. 4328/MUM/2011 AND ITA.NO. 299/MUM/2012 , THE FIRST FOUR APPEALS WERE DISPOSED OFF BY DECIDING THE ISSUE OF REOPENING WHEREAS THE REMAI NI NG TWO APPEALS I.E. ITA.NO. 4328/MUM/2011 AND ITA.NO. 299/MUM/201 2 WHICH WERE ON MER IT S WERE NOT DECIDED AT ALL AND T HEREFORE THE ORDER OF THE TRIBUNAL HAS CONTAIN ED AN APPARENT MISTAKE WHICH MAY BE RECTIFIED BY RECALLING THE ORDER TO TH E EXTE NT OF THESE T WO APPEALS WHICH WERE INADVERTENTLY NOT ADJUDICATED. 3. LD. DR APPEARED TO BE FAIRLY AGREED WITH THE CONTENTION S OF THE LD.AR THAT THESE TWO AP PEALS WERE NOT DECIDED AT ALL AND THE CONSOLIDATED IS REQUIRED TO BE RECTIFIED TO THAT EXTENT . 4. AFTER HEARING BOTH TH E PARTIES AND PERUSING THE ORDER DATED 18.07.2018 PASSED BY THE COORDINATE BENCH OF THE TRIBUNAL, WE OBSERVED THAT TWO APPEALS NAMELY ITA.NO. 432 8/MUM/2011 AND ITA.NO.299/MUM/ 2012 W ERE NOT DECIDED AT ALL AND T HEREFORE THE SAID ORDER NEEDS TO BE RECTIFIED TO THAT EXTENT AS THE NON - ADJUDICATION CONSTITUTES APPARENT MISTAKE IN THE TRIBUNAL ORDER . ACCORDINGLY, THE ORDER DATED 18.07.2018 IS RECALLED TO THE EXTENT OF NON - ADJUDICATION OF THESE TWO APPEALS. MISCELLANEOUS APPLICATIONS OF ASSESSEE ARE ALLOWED . THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 16.06.2019. THE ISSUE OF NOTICE IS DISPENSED WITH AS BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. ORDER PRONOUNCED IN THE OPEN COURT ON THE 26 TH MARCH , 201 9 . SD/ - SD/ - ( PAWAN SINGH ) ( RAJESH KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI / DATED 26 / 03 / 201 9 GIRIDHAR , S R. PS 3 M.A. NOS. 61 & 62/MUM/2019 BHARAT PETROLEUM CORPORATION LTD., COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER, (ASSTT. REGISTRAR) ITAT, MUM