DY. COMMISSIONER OF INCOME TAX, MUMBAI V. FABTECH TECHNOLOGIES INTERNATIONAL LTD, MUMBAI

MA 217/MUM/2025

AI Insights

The case involves the Deputy Commissioner of Income Tax as the applicant and Fabtech Technologies International Ltd. as the respondent. The dispute arose from an earlier order passed by the Tribunal under section 254 of the Income Tax Act, 1961, which the Revenue sought to challenge through a Miscellaneous Application. However, the application was dismissed due to procedural lapses on the part of the Revenue, specifically the failure to address a defect noted by the Tribunal's Registry and the non-provision of the application to the respondent within the required timeframe.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828787 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Mumbai
• Assessment Year: misc
• Appeal Filed On: 20-08-2025
• Other Referred Cases: ITA No.3991/Mum/2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEYAQAT ALI AAFAQUI
• Assessee Lawyers: ANIL THAKRAR VIRTUALLY APPEARED
• Keywords: Period of limitation; Time period of passing order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER MA No.217/MUM/2025 (Arising out of ITA No.3991/MUM/2024) (Assessment Year : 2012–13) Deputy Commissioner of Income Tax, Room No.535, Aaykar Bhavan, M.K. Road, Mumbai - 400020 ……………. Applicant (Original Appellant) v/s Fabtech Technologies International Ltd., Janaki Centre, Andheri, West, Mumbai - 400053 PAN : AAACF5671R …………….Respondent (Original Respondent) Assessee by : Shri Anil Thakrar (Virtually appeared) Revenue by : Shri Leyaqat Ali Aafaqui, Sr.DR Date of Hearing – 09/01/2026 Date of Order – 14/01/2026 O R D E R PER SANDEEP SINGH KARHAIL, J.M. 1. At the outset, from the perusal of the record, we noticed that no application under section 254(2) of the Income Tax Act, 1961 (“the Act”) has been filed by the Revenue seeking rectification or recall of the Tribunal’s order passed under section 254 of the Act. We further noticed that a defect in this regard was also raised by the Registry. However, the Revenue did not take any steps thereafter to cure the defect. At the previous hearing, an opportunity was also granted to the learned Departmental Representative (“learned DR”) to file a copy of the Miscellaneous Application, which was submitted to the Registry within the limitation period. Despite the opportunity, Printed from counselvise.com MA No.217/MUM/2025 (A.Y. 2012-13) 2 the learned DR submitted that no such application is in his record. The learned Authorised Representative (“learned AR”) also submitted that the assessee has not been served with a copy of the Miscellaneous Application by the Revenue. The documents filed by the Revenue before us consist only of a letter dated 12.08.2025 from the office of the learned PCIT-1, Mumbai, to the learned Addl. CIT, Range-1(3), Mumbai; letter dated 13.08.2025 from the learned Addl. CIT, Range-1(3), Mumbai, to the learned DCIT, Circle-3(1), Mumbai; and a copy of the order dated 06.12.2024 passed by the Co-ordinate Bench in ITA No.3991/Mum/2024. 2. Therefore, in view of the circumstances as noted above, MA No. 217/Mum/2025 is dismissed. Order pronounced in the open Court on 14/01/2026 Sd/- OM PRAKASH KANT ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 14/01/2026 Prabhat Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. Copy By Order Assistant Registrar ITAT, Mumbai Printed from counselvise.com "