VIDEOJET TECHNOLOGIES (INDIA) P.LTD, NAVI MUMBAI V. DCIT 10(3), MUMBAI

MA 83/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4986 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2009-2010
• Appeal Filed On: 17-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UDOAL RAJ SINGH
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , J BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM M A NO. 83 /MUM/ 20 20 (ARISING OUT OF ITA NO.2826/MUM/2014) ( ASSESSMENT YEAR : 201 9 - 1 0 ) M/S. VIDEOJET TECHNO LOGIES (INDIA) PVT. LTD., UNIT NO.101 AND 102, RUPA SOLITAIRE BUILDING NO.A - 1, SECTOR - 1 MILLENNIUM BUSINESS PARK NAVI MUMBAI 400 710 VS. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 10(3) AAYAKAR BHAVAN MAHARSHI KARVE MARG MUMBAI 400 020 PAN/GIR NO. AAACW0731B (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI KETAN VED REVENUE BY SHRI UDOAL RAJ SINGH DATE OF HEARING 09/10 /2020 DATE OF PRONOUNCEMENT 09 / 10 /2020 / O R D E R PER M. BALAGANESH (A.M) : BY VIRTUE OF THIS MI SCELLANEOUS APPLICATION, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THIS TRIBUNAL WHILE DISPOSING OFF THE APPEAL IN ITA NO.2809/MUM/2014 AND 2826/MUM/2014 DATED 08/01/2020 HAD NOT ADJUDICATED THE ADDITIONAL GROUNDS RAISED BY THE ASSESSEE ON 12/09/2017 WH ICH WAS FILED BEFORE THIS TRIBUNAL ON 15/12/2017. M A NO . 83/MUM/2020 M/S.VIDEOJET TECHNOLOGIES (INDIA) PVT. LTD., 2 2. WE HAVE GONE THROUGH THE RECORDS AND PERUSED THE ORDER OF THIS TRIBUNAL DATED 08/01/2020. WE FIND THAT THERE IS NO WHISPER ABOUT THE RAISING OF ADDITIONAL GROUNDS IN THE ORDER PASSED BY THIS TRIBUNAL AN D HENCE, WE DEEM IT FIT TO RECALL THIS ORDER DATED 08/01/2020 QUA, ADDITIONAL GROUNDS RAISED BY THE ASSESSEE ALONE, WHICH WOULD ALSO BE SUBJECT TO ADMISSION OF ADDITIONAL GROUNDS RAISED BY THE ASSESSEE. ACCORDINGLY, THE MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE IS ALLOWED AND THE ORDER DATED 08/01/2020 IS RECALLED ONLY FOR THE LIMITED PURPOSE OF ADJUDICATION OF ADDITIONAL GROUNDS RAISED BY THE ASSESSEE. 3. IN THE RESULT, THE MISCELL ANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON 09 / 10 / 2020 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 09 / 10 / 2020 KARUNA , SR.PS COPY OF THE ORDER FOR WARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//