SAIPEM S.A, V. DDIT (IT) 2(1),

MA 665/MUM/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1480 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Next Hearing Date: 20-12-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 30-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK SURI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL L , BENCH MUMBAI BEFORE SHRI I.P.BANSAL , J M & SHRI SANJAY ARORA, AM MA NO. 665 /MUM/20 1 2 (ARISING OUT OF ITA NO. 3224 /M/20 12 ) ( ASSESSMENT YEAR :200 4 - 200 5 ) M/S SAIPEM S.A.. C/O HAZIRA MARINE ENGG. & CONST. M GMT. P.LTD., TECNIMOUNT ICB HOUSE, CHINCHOLI BUNDER, PLOT 504, LINK ROAD, MALAD (WEST), MUMBAI - 400 064 VS. DDIT(IT) 2(1), MUMBAI PAN NO. : A A JCS 3086 Q ( APP LICANT ) .. ( RESPONDENT ) ASSESSEE BY : MR. NITESH JOSHI REVENUE BY : MR. ASHOK SU RI DATE OF HEARING : 3 RD JANUARY , 201 4 DATE OF PRONOUNCEMENT : 3 RD JANUARY, 2014 O R D E R PER SHRI I.P.BANSAL, JM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 24 TH AUGUST, 2012 , PASSED IN ITA NOS. 3223/ & 3224/M/2008 IN RESPECT OF ASSESSMENT YEARS 2003 - 04 & 2004 - 05 . 2 . THE PRESENT MISCELLANEOUS APPLICATION IS FOR ASSESSMENT YEAR 2004 - 05. THE APPEAL FILED BY THE ASSESSEE FOR ASSESSMENT YEARS 2003 - 04 & 2004 - 05 CONSISTED OF COMMON ISSUE. FOR DECIDING THE COMMON ISSUE FOR THE ASSESSMENT YEAR 2004 - 05, THE ORDER GIVEN IN RESPECT OF ASSESSMENT YEAR 2003 - 04 WAS FOLLOWED. M.ANO. 665 /20 12 2 3 . AT THE OUTSET, IT WAS POINTED OUT BY THE LEARNED AR THAT MISCELLANEOUS APPLICATIONS WERE FILED BY THE ASSESSEE IN RESPECT OF BOTH THE YEA RS I.E. FOR ASSESSMENT YEARS 2003 - 04 & 2004 - 05. THE MISCELLANEOUS APPLICATION FOR ASSESSMENT YEAR 2003 - 04 RAISING SIMILAR CONTENTIONS HAS BEEN DISPOSED OF BY THIS TRIBUNAL VIDE ITS ORDER DATED 12 - 7 - 2013, WHEREBY THE MISCELLANEOUS APPLICATION IN RESPECT OF ASSESSMENT YEAR 2003 - 04 WAS DISMISSED. IT WAS FAIRLY SUBMITTED BY THE LEARNED AR THAT THE PRESENT MISCELLANEOUS APPLICATION IS COVERED BY THE SAID ORDER. HE HAS PRODUCED BEFORE US A COPY OF THE SAID ORDER AND A COPY WAS ALSO GIVEN TO THE LEARNED DR. HE SUB MITTED THAT THE SAID ORDER MAY BE FOLLOWED FOR THE PRESENT MISCELLANEOUS APPLICATION ALSO. 4 . FOR THE SAKE OF COMPLETENESS, THE CONTENTS OF THE SAID ORDER DATED 12 - 7 - 2013, ARE REPRODUCED HERE BELOW : - THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF ITAT L BENCH, MUMBAI IN ITA NOS. 3223 & 3224/MUM/2008 (AYL 2003 - 04 & 2004 - 05), DATED 24.08.2012 . 2. AT THE VERY OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE'S APPEAL HAS BEEN ADMITTED BY THE HON'BLE BOMBAY HIGH COUR T AND THE SUBJECT MATTER OF THIS MISCELLANEOUS APPLICATION AND THE APPEAL BEFORE THE HON'BLE BOMBAY HIGH COURT IS SIMILAR. 3. THE SPECIAL BENCH OF THE TRIBUNAL IN THE CASE OF TATA TELECOMMUNICATIONS LTD V. DCIT [2009] 121 ITD 384 (MUM) (SB) HAS HELD THAT WHEN TH E APPEAL IS ADMITTED BY THE HON 'BLE HIGH COURT, THEN THE MISCELLANEOUS APPLICATION ON THE VERY SAME ISSUE CANNOT BE ENTERTAINED BY THE TRIBUNAL. THIS POSITION WAS ADMITTED BY THE LD. AR. IN VIEW OF THE FOREGOING DISCUSSION, WE ARE OF THE CONSIDERED OPINION THAT THIS MISCELLANEOUS APPLICATION IS NOT MAINTAINABLE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. M.ANO. 665 /20 12 3 5 . IN VIEW OF THIS SITUATION, RESPECTFULLY FOLLOWING THE AFOREMENTIONED ORDER, WE DISMISS THE PRESENT MISCELLANEOUS APPLICAT ION. 6 . IN THE RESULT , MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD D AY OF JAN . , 201 4 . SD/ - SD/ - ( SANJAY ARORA ) ( I.P.BANSAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED : 03/01/2014 /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - X, MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI