ITO-25(1)(1), MUMBAI V. SURAJ DINESH SINGHAL, MUMBAI

MA 140/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3277 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 29-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

म ु ंबई ठ “एस एम स ” ब ब . ., स एवं व स व , ! " स सम# IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC ”, MUMBAI BEFORE SHRI BASKARAN B.R , ACCOUNTANT MEMBER & SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.A. NO.140/MUM/2022 [ In MA NO.183/MUM/2021- Arising out of ITA NO.7483/MUM/2018(A.Y.2011-12)] Income Tax Officer, Ward 20(3)(3), 4 th Floor, Piramal Chambers, Lalbaug, Mumbai 400 007 ...... $ %/ Applicant बन म Vs. Suraj Dinesh Singhal, 3 B-601/602, Green Acres, Lokhandwala Complex, Andheri (West), Mumbai 400 053. PAN: AOWPS-3343-E ..... $"'व / Respondent $ % (व / Applicant by : Shri Siddharth Srivasthav $"'व (व /Respondent by : Shri Tejinder Pal Singh स ु नव ई * "' / Date of hearing : 05/08/2022 +,- * "' / Date of pronouncement : 05/08/2022 श/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application u/s. 254(2) of the Income Tax Act,1961 [in short ‘the Act’] has been filed by the Revenue seeking recall of the order of Tribunal dated 10/12/2021 in Miscellaneous Application No. 153/Mum/2021 arising out of ITA No. 7483/Mum/2018 for Assessment Year 2011-12. The solitary reason given by the Revenue for recalling the order is that the Hon'ble 2 M.A. NO.140/MUM/2022,A.Y. 2011-12 Supreme Court of India in the case of CIT vs. Reliance Telecom Ltd. reported as 133 taxmann.com 41 has held that the Tribunal has no power u/s. 254(2) of the Income Tax Act, 1961 [in short ‘the Act’] to recall its earlier order. 2. In our considered view the Revenue has misconstrued the judgment rendered by Hon’ble Apex Court in the aforesaid decision. It is relevant to mention here that the Tribunal while deciding the Miscellaneous Application No.183/Mum/2021(supra) has recalled its ex-parte order under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. 2.1 Be that as it may, the present Miscellaneous Application filed by the Revenue is not only misconceived but is not maintainable as the the Tribunal has no power to entertain subsequent application filed u/s. 254(2) of the Act against the order passed in Miscellaneous Application. Hence, the present Miscellaneous Application filed by the Revenue is dismissed as not maintainable. Order pronounced in the open Court on Friday the 5th day of August , 2022 Sd/- Sd/- (BASKARAN B.R.) (VIKAS AWASTHY) स /ACCOUNTANT MEMBER ! " स /JUDICIAL MEMBER म ु ंबई/ Mumbai, / न ं /Dated 05/08/2022 Vm, Sr. PS(O/S) 3 M.A. NO.140/MUM/2022,A.Y. 2011-12 त ल प अ े षतCopy of the Order forwarded to : 1. %/The Appellant , 2. $"'व / The Respondent. 3. ु 0'( )/ The CIT(A)- 4. ु 0' CIT 5. व3 4 $"'"न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 4 56 7 8 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai