ITO 1(2)(3), MUMBAI V. NIVO CONTROLS P.LTD, MUMBAI

MA 751/MUM/2018

• Counselvise Citation: [2019] 113 COUNSELVISE.COM (IT) 6352 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHOUDHARY ARUNKUMAR SINGH
• Assessee Lawyers: SHUBHASH S SHETTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER & SHRI RAJESH KUMAR , HON'BLE ACCOUNTANT MEMBER M .A. NO. 751 /MUM/201 8 [ ARISING OUT OF ITA.NO. 2232/MUM/2017 (A.Y:2012 - 13)] INCOME TAX OFFICER 1(2)(3) ROOM NO. 527, AAYAKAR BHAVAN M.K. ROAD, MUMBAI - 400 020 V. M/S. NIVO CONTROLS PVT. LTD., 8, MOHATTA BHAVAN OFF DR. E. MOSES ROAD WORLI , MUMBAI 400 018 PAN: AAACN6646 C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHUBHASH S. SHETTY DEPARTMENT BY : SHRI CHOUDHARY ARUNKUMAR SINGH DATE OF HEARING : 15.02.2019 DATE OF PRONOUNCEMENT : 13 . 11 .2019 O R D E R PER C. N. PRASAD (JM) 1. THROUGH THIS MISCELLANEOUS APPLICATION THE REVENUE IS SEEKING RECTIFICATION OF THE ORDER PASSED BY THE TRIBUNAL IN ITA.NO. 2232/MUM/2017 DATED 11.05.2018. 2. THE REVENUE IN ITS MISCELLANEOUS APPLICATION IS SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL ON THE GROUND THAT THE DECISION OF THE TRIBUNAL IN SUSTAINING THE ORDER OF THE LD.CIT(A) IN SO FAR AS THE DELETION OF DISALLOWANCE OF COMMISSION EXPENSES AND RESTORING THE DISALLOWANCE IN RESPECT OF THE TRAVELLING 2 M.A. NO.751/MUM/2018 M/S. NIVO CONTROLS PVT. LTD., EXPENSES TO THE ASSESSING OFFICER FOR DENOVO ADJUDICATION IS A MISTAKE . IN THE MISCELLANEOUS APPLICATIO N THE REVENUE CONTENDS THAT THE ORDER OF THE TRIBUNAL IS INCORRECT AND CONTRARY TO THE FACTS BORNE OUT FROM THE ASSESSMENT ORDER. 3. LD. DR RELIED ON THE MISC ELLANEOUS APPLICATION AND WHERE AS THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THERE IS NO MISTAKE APPARENT ON RECOR D IN THE ORDER OF THE TRIBUNAL. 4. ON HEARING BOTH THE PARTIES AND PERUSING THE ORDER OF THE TRIBUNAL, WE FIND THAT THE TRIBUNAL ON APPRECIATION OF FACTS ON RECORD TAKEN A CONSCIOUS DECISION IN SUSTAINING THE ORDER OF THE LD.CIT (A) IN DELETI NG DISALLOWANCE OF COMMISSION EXPENSES AND RESTORING THE ISSUE OF DISALLOWANCE OF TRAVELLING EXPENSES TO THE FILE OF THE ASSESSING OFFICER. IN THIS MISCELLANEOUS APPLICATION THE REVENUE IS SEEKING REVIEW OF ORDER BY THE TRIBUNAL WHICH IS NOT PERMISSIBLE. THE REVENUE COULD NOT POINT OUT ANY PATENT MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL. THUS , THERE IS NO MISTAKE APPARENT ON RECORD ON THE FAC E OF THE ORDER BY THE TRIBUNAL. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH NOVEMBER , 2019 SD/ - SD/ - ( RAJESH KUMAR ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 13 / 11 / 2019 GIRIDHAR , S R. PS 3 M.A. NO.751/MUM/2018 M/S. NIVO CONTROLS PVT. 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