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Income Tax Appellate Tribunal, MUMBAI BENCH “ C”, MUMBAI
आयकर अपील�य अ�धकरण मुंबई पीठ “सी ” �ी �वकास अव�थी, �या�यक सद�य एवं �ी अमरजीत �संह, लेखा सद�य के सम� IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.2447/मुं/2021 (�न.व. 2012-13) (A.Y.2012-13) आअसं.2448/मुं/2021 (�न.व. 2014-15) ITA NO.2448/MUM/2021(A.Y.2014-15) The DCIT1(2)(1), Room No.535, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ...... अपीलाथ� /Appellant बनाम Vs. M/s. Pabal Housing Pvt. Ltd. 66B, Podar Chamber, Mumbai Samachar Marg, Fort, Mumbai 400 001. PAN: AABCP-9574-G ..... ��तवाद�/Respondent अपीलाथ� �वारा/ Appellant by : Ms. Vranda U. Matkari ��तवाद� �वारा/Respondent by : Shri Prateek Jain. सुनवाई क� �त�थ/ Date of hearing : 26/05/2022 घोषणा क� �त�थ/ Date of pronouncement : 26/05/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM:
These two appeals by the Department are against the order of Commissioner of Income Tax(Appeals)- 47 Mumbai [in short 'the CIT(A) ’] for the assessment years 2012-13 and 2014-15 respectively. Both the impugned orders are of even date i.e. 21/09/2020.
(A.Y.2012-13) ITA NO.2448/MUM/2021(A.Y.2014-15)
Shri Prateek Jain appearing on behalf of the assessee submitted at the outset that the Department had already filed appeals against the order of CIT(A) dated 21/09/2020 deleting penalty under section 271(1)(c) of the Income Tax Act,1961 [in short ‘the Act’] for the assessment years 2012-13 and 2014-15 in & 1977/Mum/2020. The said appeals by the Department were dismissed by the Tribunal vide order dated 06/10/2021. These appeals have been filed by the Assessing Officer against the same order of CIT(A), hence, liable to be dismissed as not maintainable. The ld.Authorized Representative of the assessee further pointed that even otherwise on merits these appeals are not maintainable as the Tribunal has deleted the additions in quantum proceedings in ITA No.2687/Mum/2018 vide order dated 03/05/2019.
Ms. Vranda U. Matkari representing the Department fairly admitted that these two appeals have been inadvertently filed in duplication. The earlier appeals filed by Department against the orders of CIT(A) deleting penalty under section 271(1)(c) of the Act for assessment year 2012-13 and 2014-15 have been decided by the Tribunal vide order dated 06/10/2021.
Both sides heard. The present appeals by Revenue for assessment year 2012-13 and 2014-15 are duplication of the appeals by the Revenue in & 1977/Mum/2020 for assessment years 2012-13 and 2014-15, respectively. The Co-ordinate Bench of the Tribunal dismissed the aforesaid appeals by the Revenue vide order dated 06/10/2021 for the reasons that the additions made in quantum proceedings have been deleted by the Tribunal in ITA No.2687/Mum/2018(supra). Hence, these appeals by the Revenue are dismissed as not maintainable.
(A.Y.2012-13) ITA NO.2448/MUM/2021(A.Y.2014-15)
In the result, both appeals by the Revenue are dismissed.
Order pronounced in the open court on Thursday the 26th day of May, 2022.