Monopoly Innovations Private Limited, Khalpur, Raigadh V. National e-assessment centre, Delhi

ITA 81/MUM/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3305 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 04-09-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 04-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G.J. NINAWE
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND MS. PADMAVATHY S. AM IT A N o. 81 /M u m/ 2 02 4 ( A s s e ss me nt Y ea r: 2 01 8-1 9 ) Monopoly Innovations Private Limited 42, Emerald Ind. Estate, Dheku Vil. Tal. Khalpur, Dist. Raigadh, Raigad-410 203 V s. National e-assessment centre Ward-3, Panvel, Maharashtra-410 206 P A N / G I R N o. A AJ C M 14 26 C (Appellant) : (Respondent) Assessee by : None Revenue by : Shri G. J. Ninawe D a te o f H e a r i n g : 05.09.2024 D ate of P ro n o u n c e me n t : 05.09.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short),National Faceless Appeal Centre (‘NFAC’ for short) u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2018-19. 2. The assessee has raised the following grounds of appeal: 1. The ld. CIT(A) has erred in law and in facts in passing order u/s. 250 of the Act. 2. The ld. CIT(A) has erred in law and in facts in confirming the order of the ld. A.O. of disallowing the late filing fees claimed by the appellant amounting to Rs.2,86,570/-. 3. None appeared for and on behalf of the assessee on the date of hearing but the assessee had made a written submission dated 26.08.2024 requesting for withdrawal of the appeal as the correct jurisdiction for the appeal lies with the Hon’ble Pune Bench in ITA No. 8/Pun/2024 since the assessee company’s registered address is at Raigadh. 2 ITA No.8 1 / M u m / 2 0 2 4 ( A . Y . 2 0 1 8 - 1 9 ) Monopoly Innovations Private Limited vs. National e-assessment centre 4. The learned Departmental Representative (ld. DR for short) for the Revenue had nothing to controvert the same. 5. On perusal the records, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 05.09.2024. Sd/- Sd/- (Padmavathy S) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : Roshani , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai