CIT (EXEMPTION) , MUMBAI V. SHREE ANIRUDDHA UPASANA FOUNDATION, MUMBAI

MA 200/MUM/2024

AI Insights

The case involves the Income Tax Department (Revenue) seeking to recall an earlier order of the Income Tax Appellate Tribunal, which had been passed in favor of Shree Aniruddha Upasana Foundation for the assessment year 2017-18. The Revenue's application was based on the claim that the case was not selected for limited scrutiny as previously stated, and that this was an apparent mistake in the Tribunal's order. However, the Tribunal dismissed the application on the grounds of it being filed beyond the permissible six-month period for such applications.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 31945 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 06-08-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAM KRISHN KEDIA
• Assessee Lawyers: NARESH DHAWLE EMPLOYEE
• Keywords: Period of limitation; Time period of passing order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) MA No. 200/MUM/2024 (Airing out of ITA No. 706/MUM/2022) Assessment Year: 2017-18 Income Tax Office (E)-2(3), 6th floor, Room No. 617, MTNL Telephone Exchange Bldg., Cumballa Hill, Pedder Road, Mumbai-400026. Vs. Shree Aniruddha Upasana Foundation Flat No. 702, Link Apartment T.P.S-III, Khari Village, Khar (W), Mumbai-400052. PAN NO. AAICS 9217 L Appellant Respondent Assessee by : Mr. Naresh Dhawle (Employee) Revenue by : Mr. Ram Krishn Kedia, Sr. DR Date of Hearing : 04/10/2024 Date of pronouncement : 16/10/2024 ORDER PER OM PRAKASH KANT, AM This Miscellaneous Application has been filed by the Revenue seeking recall of the order of the Tribunal dated 19.09.2022 passed in ITA No. 706/Mum/2022 for assessment year 2017-18. 2. Before us, the Ld. Departmental Representative (DR) submitted that first Miscellaneous Application filed by the Revenue seeking recall of the order has been dismissed by way of the order dated 08.09.2023, wherein it is held that the Revenue could not file any documentary evidence in support that case was selected for complete scrutiny. Thereafter, the Revenue has filed this second Miscellaneous Application on 06.08.2024 seeking recall of the order of the Tribunal. 3. Before us, the Ld. DR referred to the information downloaded from the Income-tax Portal and submitted that this originally not selected for limited scrutiny and the Assessing Officer has wrongly mentioned in the assessment order that the case was selected for limited scrutiny and therefore, being apparent in the order of the Assessing Officer order of the Tribunal. Accordingly, same should be rectified. 3.1 However, we find that this Miscellaneous Application has been filed beyond the limitation period of six month provided under the provisions of the Act and therefore being barred by limitation 4. In the result, the Miscellaneous Application of the Revenue is dismissed. Order pronounced in the open Court on Sd/ (AMIT SHUKLA JUDICIAL MEMBER Mumbai; Dated: 16/10/2024 Rahul Sharma, Sr. P.S. Shree Aniruddha Upasana Foundation scrutiny. Thereafter, the Revenue has filed this second Miscellaneous Application on 06.08.2024 seeking recall of the order Before us, the Ld. DR referred to the information downloaded tax Portal and submitted that this originally not selected for limited scrutiny and the Assessing Officer has wrongly mentioned in the assessment order that the case was selected for limited scrutiny and therefore, being apparent in the order of the Assessing Officer, the mistake has crept in the order of the Tribunal. Accordingly, same should be rectified. However, we find that this Miscellaneous Application has been filed beyond the limitation period of six month provided under the provisions of the Act and therefore, this Miscellaneous Application being barred by limitation, hence same is dismissed. In the result, the Miscellaneous Application of the Revenue is onounced in the open Court on 16/10/2024. Sd/- Sd/ AMIT SHUKLA) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Shree Aniruddha Upasana Foundation 2 MA No. 200/Mum/2024 scrutiny. Thereafter, the Revenue has filed this second Miscellaneous Application on 06.08.2024 seeking recall of the order Before us, the Ld. DR referred to the information downloaded tax Portal and submitted that this case was originally not selected for limited scrutiny and the Assessing Officer has wrongly mentioned in the assessment order that the case was selected for limited scrutiny and therefore, being apparent mistake mistake has crept in the order of the Tribunal. Accordingly, same should be rectified. However, we find that this Miscellaneous Application has been filed beyond the limitation period of six month provided under the , this Miscellaneous Application same is dismissed. In the result, the Miscellaneous Application of the Revenue is /10/2024. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Shree Aniruddha Upasana Foundation Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Shree Aniruddha Upasana Foundation 3 MA No. 200/Mum/2024 BY ORDER, (Assistant Registrar) ITAT, Mumbai "