PHOTOLINK CREATIVE INDIA P.LTD, MUMBAI V. DCIT CIR 3(2)(2), MUMBAI

MA 97/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0414 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 26-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY KUMAR SUBRAMANIAN
• Section: 143(2); 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI N.K PRADHAN, ACCOUNTANT MEMBER MA NO. 10/MUM/2020 ( ASSESSMENT YEARS: 2015-16 ) ITO 33(1)-1 PRATYAKSHKAR BHAVAN, 705, C-12, BKC, BANDRA, MUMBAI. / VS. SHRI ASHISH B. SANGHVI B-39, C-1, MAHAVIR NAGAR, SHANKAR LANE, KANDIVALI (W), MUMBAI - 400067 ./ ./ PAN/GIR NO. : AVKPS0725R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIJAY KUMAR SUBRAMANIAN, DR / RESPONDENT BY : SHRI ASHWIN CHHAG, AR / DATE OF HEARING 06/11/2020 !'# / DATE OF PRONOUNCEMENT 06/11/2020 / O R D E R PER MAHAVIR SINGH - VP: BY WAY OF THIS MISCELLANEOUS APPLICATION THE REVEN UE HAS REQUESTED FOR RECALLING OF TRIBUNALS ORDER IN ITA NO. 329/MUM/2019, DATED 21.05.2019. 2. THE LD. SR. DR STATED THAT THE TRIBUNAL HAS QUAS HED THE ASSESSMENT ON THE BASIS THAT NOTICE ISSUED U/S 143(2) OF THE ACT IS WITHOUT JURISDICTION AND TRIBUNAL HAS WRONGLY MA NO. 10 /MUM/2020 SHRI ASHISH B SANGHVI., MUMBAI. - 2 - RELIED ON THE COORDINATE BENCH DECISION IN THE CASE OF TATA SONS LTD., IN ITA NO. 2519 & 2639/MUM/2009. 3. ON THE OTHER HAND, LD. COUNSEL OF THE ASSESSEE S TATED THAT THIS ISSUE IS REGARDING ASSUMPTION OF JURISDIC TION BY THE A.O AND THE TRIBUNAL BY A SPEAKING ORDER CONSID ERED THIS ISSUE THAT THE CASE WAS NOT TRANSFERRED U/S 12 7 OF THE ACT AND NOTICE U/S 143(2) OF THE ACT WAS ISSUED BY A NON- JURISDICTIONAL A.O. 4. WE NOTED THAT ALL THESE FACTS ARE CONSIDERED BY THE TRIBUNAL, AND NOW IF WE CHANGE THE FACT SITUATION T HAT WILL TANTAMOUNT TO REVIEW OF THE ORDER. HENCE, WE ARE O F THE VIEW THAT THERE IS NO MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL AND WE DISMISS THE MISCELLANE OUS APPLICATION OF THE REVENUE. 5. IN THE RESULT, THE MA FILED BY THE REVENUE IS DI SMISSED ORDER PRONOUNCED IN THE OPEN COURT ON 06.11.2020 SD/- SD/- (N.K. PRADHAN) (MAHAVIR SINGH ) ACCOUNTANT MEMBER VICE PRES IDENT MUMBAI, DATED 06 /11/2020 KRK, PS