DY. COMMISSIONER OF INCOME TAX-8(2)(1), MUMBAI V. SHREE SAI STEEL INDUSTRIES INDIA (PRIVATE) LIMITED, MUMBAI

MA 88/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5291 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH KUMAR SINGH
• Section: 254(2)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL G BENCH MUMB AI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 88/MUM/2019 IN ITA NO. 4576/MUM/2017 (A.Y 2009-10 ) DCIT-8(2)(1), ROOM NO. 624, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. VS. SHREE SAI STEEL INDUSTRIES INDIA PVT. LTD., 127, MAGAZINE STREET, DARUKHANA, MUMBAI-400010. PAN: AAJCS7709N APPELLANT RESPONDENT APPELLANT BY : SHRI MANISH KUMAR SINGH (DR) RESPONDENT BY : NONE DATE OF HEARING : 05.07.2019 DATE OF PRONOUNCEMENT : 05.07.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE REVENUE FOR SEEKING RECTIFICATION IN THE ORDER DATED 20.12.2017 PASSED IN ITA NO. 4576/MUM/2017 FOR ASSESSMENT YEAR (AY) 2009-10. IN THE MISCELLANEOUS APPLICATION THE APPLICANT/ REVENUE CONTENDED THAT T HE ORDER OF TRIBUNAL IS CONTRARY IN LAW AND ON MERITS IN THE LIGHT OF PENDI NG APPEAL OF REVENUE VIDE ITA NO. 5132/MUM/2017. THE LD. DR FOR THE REVENUE M ADE HIS SUBMISSION ON THE LINE OF CONTENTS OF MISCELLANEOUS APPLICATIO N. 2. NONE APPEARED ON BEHALF OF ASSESSEE. PERUSAL OF REC ORD REVEALS THAT THE NOTICE OF MISCELLANEOUS APPLICATION WAS SENT ON MORE THAN FOUR OCCASIONS. NEITHER THE NOTICE IS RETURN BACK UNSERVED NOR THE ASSESSEE APPEARED. THEREFORE, CONSIDERING THE RECORD OF THE CASE, WE HAVE DECIDED TO HEAR THE SUBMISSION OF LD. DR FOR THE REVENUE AND DECIDED THE APPLICATION ON THE BASIS OF RECORD. M.A. 88 MUM 2019-SHREE SAI STEEL INDUSTRIES INDIA P VT. LTD. 2 3. AFTER CONSIDERING THE SUBMISSION OF LD. DR FOR THE REVENUE, RECORD WAS PERUSED CAREFULLY. PERUSAL OF ORDER DATED 20.12.201 7 REVEALS THAT THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED AND THAT NO REL IEF WAS GRANTED TO THE ASSESSEE. WE HAVE FURTHER NOTICED THAT WHEN THE APP EAL WAS HEARD, NO SUCH FACT REGARDING THE PENDENCY OF APPEAL, FILED BY REV ENUE WAS BROUGHT TO THE NOTICE OF TRIBUNAL. THE TRIBUNAL AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD DISMISSED THE APPEAL OF REVENUE. THEREFORE, THE REVENUE IS SEEKING REVIVAL OF THE ORDER IN THE GARB OF THE PRESENT MIS CELLANEOUS APPLICATION WHICH IS BEYOND THE SCOPE OF SECTION 254(2) OF THE ACT. 4. IN THE RESULT, MA FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 05.07.2019. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 05.07.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR G BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI