BALKRISHNA GOBINDRAM SHROFF, MUMBAI V. PRINCIPLE COMMISSIONER OF INCOME TAX,MUMBAI-8, MUMBAI

ITA 1374/MUM/2023

AI Insights

The case involved Balkrishna Gobindram Shroff, the appellant, who filed an appeal against the order of the Principal Commissioner of Income Tax, Mumbai-8, concerning the assessment year 2019-20. The appeal was directed against an order passed under section 264 of the Income Tax Act, 1961, which the appellant later realized was not appealable as per section 253 of the Act. Consequently, the appellant, through his advocate, submitted an application to withdraw the appeal, which was unopposed by the Departmental Representative. The tribunal, acknowledging the non-appealability of the order, allowed the withdrawal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132071 (ITAT-NA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Mumbai
• Next Hearing Date: 18-06-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 23-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 264

Judgement Text

vk;dj vihyh; vf/kdj.k eqacbZ ihB ßchÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL;],oa Jh xxu xks;y] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER vk-vk-la- 1374@eaqcbZ@2023 ¼fu-oa- 2019&20½ ITA No.1374/MUM/2023 (A.Y.2019-20) Balkrishna Gobindram Shroff Office No.4, 2 nd Floor, City Mall, Oshiwara Link Road, Andheri West Mumbai-400 053 PAN No. AAIPS4452L ..... vihykFkhZ/Appellant cuke Vs. Principal Commissioner of Income Tax-8 Room No.611, 6 th Floor, Aayakar Bhavan, M. K. Road Mumbai-400 020 ..... izfroknh/Respondent vihykFkhZ }kjk@Appellant by : Shri K. Gopal, Advocate izfroknh }kjk@Respondent by : Shri C. T. Mathews, Sr. AR lquokbZ dh frfFk@Date of hearing : 19/06/2023 ?kks”k.kk dh frfFk@Date of pronouncement : 19/06/2023 vkns’k/ ORDER PER VIKAS AWASTHY, JM: This appeal by the Assessee is directed against the order of Principal Commissioner of Income Tax, Mumbai-8 (hereinafter referred to as “the PCIT”) dated 28.02.2023 passed u/s 264 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for the assessment year 2019-20. P a g e | 2 ITA No.1374/MUM/2023 (A.Y.2019-20) BALKRISHNA GOBINDRAM SHROFF 2. Shri K. Gopal, Advocate for the assessee/appellant filed an application from the assessee to withdraw the appeal. The relevant extract of the said application is as under: “Sub: Application for Permission to withdraw the above mentioned Appeal The present application is to seek Your Honors' permission to withdraw the above-mentioned appeal which is fixed for hearing on 19.06.2023. The Appellant has inadvertently filed the present appeal challenging the order dated 28.02.2023 passed by the Ld. Principal Commissioner of Income Tax, Mumbai - 8 under section 264 of the Act. As the said order is not appealable as per section 253 of the Act, the Appellant requests Your Honors to kindly grant permission to withdraw the present appeal and oblige. Thanking You, Yours faithfully, Sd/- Balkrishna Gobindram Shroff Appellant” 3. The ld. Departmental Representative (DR) raised no objection in assessee withdrawing the appeal. 4. In the light of request made by the assessee/appellant, the appeal is dismissed as withdrawn. Order pronounced in the open court on Monday the 19 th day of June 2023. Sd/- Sd/- (GAGAN GOYAL) (VIKAS AWASTHY) Yks[kkdkj lnL;/ACCOUNTANT MEMBER U;kf;d lnL;/JUDICIAL MEMBER eaqcbZ/Mumbai, fnukad/Dated: 19/06/2023 Mahesh R. Sonavane P a g e | 3 ITA No.1374/MUM/2023 (A.Y.2019-20) BALKRISHNA GOBINDRAM SHROFF izfrfyih vxzsf”kr of the Order forwarded to: 1. vihykFkh/The Appellant , 2. izfroknh/The Respondent. 3. vk;dj vk;qDr/ CIT 4. foHkkxh; izfrfu/kh] vk;- vih- vf/k-] eqacbZ/DR, ITAT, Mumbai 5. xkMZ QkbZy/Guard file. BY ORDER, //True Copy// (Dy. /Asst. Registrar)/ Sr. Private Secretary ITAT, Mumbai