ITO WARD 42(1)(4), MUMBAI, MUMBAI V. RAJESH NANALAL SHAH HUF, MUMBAI

MA 347/MUM/2025

AI Insights

The case involves a Miscellaneous Application (MA No.347/MUM/2025) filed by the Revenue seeking rectification of an earlier tribunal order dated 18/02/2025 related to ITA No.316/Mum/2019 for the Assessment Year 2014-2015. The Revenue contended that there were errors in the tribunal's earlier decision. However, upon review, the tribunal found that the alleged errors had already been addressed in a corrigendum issued on 21/01/2026. Furthermore, the tribunal noted that the application was filed beyond the permissible time limit, leading to its dismissal on grounds of being barred by limitation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832239 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 16-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Rectification of order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL \"D \" BENCH, MUMBAI SHRI ARUN KHODPIA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No.347/MUM/2025 (Arising out of ITA No.270/Mum/2025) (Assessment Year: 2013-2014) Income Tax Officer 42(1)(4), Mumbai Room No.736, 7th Floor, Kautilya Bhavan, BKC, Mumbai – 400051. …………. Applicant Rajesh Nanalal Shah HUF 701-705, Aravalli Business Centre, Ramdas Sutrale Road, Borivali West, Mumbai – 400092, Maharashtra. [PAN:AACHR4192] Vs ……………. Respondent Appearance For the Applicant /Revenue For the Respondent/Assessee : : Shri Virabhadra Mahajan Shri Manish Sheth Date Conclusion of hearing Pronouncement of order : : 16.01.2026 21.01.2026 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present Miscellaneous Application has been preferred by the Revenue seeking rectification of order, dated 18/02/2025, passed by the Tribunal in ITA No.316/Mum/2019, pertaining to the Assessment Year 2014-2015. 2. We have heard both the sides and have perused the material on record. 3. On perusal of Order dated, 28/03/2025, we find that certain errors as pointed out in the present Miscellaneous Application had crept into order and the same have been corrected by way of Corrigendum Printed from counselvise.com MA No. 347/Mum/2025 (Arising out of ITA No.270/Mum/2025) Assessment Year 2013-2014 2 dated 21/01/2026 4. In view of the aforesaid the present Miscellaneous Application filed by the Revenue is dismissed as infructuous. Even otherwise the present appeal is barred by limitation. Order pronounced on 21.01.2026. Sd/- Sd/- (Arun Khodpia) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated :21.01.2026 Milan, LDC Printed from counselvise.com MA No. 347/Mum/2025 (Arising out of ITA No.270/Mum/2025) Assessment Year 2013-2014 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध, आयकर अपीलीय अदधकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai Printed from counselvise.com "