DEVANG PRAVIN TALSANIA, Mumbai V. ITO-22(1)(2), Mumbai

CO 100/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4328 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 12-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAICHAND GOGRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC ”, BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER CO No.100/Mum/2021 (Arising out of ITA No.4102/Mum/2021 (Asse ssment Year :2011-12) Shri Devang Pravin Talsania B-503, Sangam Plot No.14B, S.V. Road, Santactuz (W) Mumbai – 400 054 Vs. ITO-22(1)(2) Mumbai PAN/GIR No.ACHPT2873P (Appellant) .. (Respondent) Assessee by Shri Raichand Gogri Revenue by Shri Milind Chavan Date of Hearing 13/05/2022 Date of Pronouncement 13/05/2022 आदेश / O R D E R PER VIKAS AWASTHY (JM): The Cross Objection has been filed by the assessee in appeal by the Department in ITA No.4102/Mum/2019. The Cross Objection has been filed with a delay of 109 days. 2. Shri Milind Chavan representing the department submitted at the outset that the appeal of the Revenue in ITA No.4102/Mum/2019 was dismissed by the Tribunal vide order dated 09/12/2020. CO No.100/Mum/2021 Devang Pravin Talsania 2 In the said order, the Tribunal had granted liberty to the assessee for recalling the order if cross appeal / CO by the assessee is pending for hearing but not listed alongwith appeal. The assessee filed Cross Objection on 04/08/2021 i.e. after disposal of the appeal by Tribunal. The assessee had also filed Miscellaneous Application in M.A. No.178/Mum/2021 for recalling order dated 09/12/2020, however, the same was dismissed by the Tribunal vide order dated 01/03/2022 observing that on the date of passing of the order, no Cross Objection was pending. The ld. DR furnished copy of the Tribunal order in appeal as well as in MA. 3. Shri Raichand Gogri representing the assessee prayed for withdrawal of the Cross Objection. 4. The Cross Objection of the assessee is dismissed as withdrawn. Order pronounced in the open court on Friday, the 13 th Day of May,2022. Sd/- (M.BALAGANESH) Sd/- (VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 13/05/2022 KARUNA, sr.ps CO No.100/Mum/2021 Devang Pravin Talsania 3 Copy of the Order forwarded 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//