ITO 23 (2)(4), MUMBAI V. KULDEEP GLASS AND ALUMINIUM, MUMBAI

MA 142/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3278 (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: H
• 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 “ एच” ब ब . ., एवं व व ! , " # म$ IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI BASKARAN B.R , ACCOUNTANT MEMBER & SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.A. NO.141 to 144/MUM/2022 [In MA No.149 to 152/Mum/2018 Arising out of ITA NO.7139 to 7141/MUM/2018, & ITA NO. 2171/MUM/2019 (A.Y.2009-10 TO 2011-12)] Income Tax Officer -26(2)(1), Room No.315, 3 rd Floor, Kautilya Bhavan, ‘G’ Block, Bandra Kurla Complex, Bandra(E), Mumbai 400 051 ...... % !&/ Applicant बन म Vs. M/s. Kuldeep Glass And Aluminium, Shop No.16, Hansa Villa, Opp. Vijay Nagar, Mulund West, Mumbai 400 080. PAN: AAAFK-6708-M ..... %#(व / Respondent % !& )व / Applicant by : Shri Tejinder Pal Singh %#(व )व /Respondent by : Shri Ritesh Kumar Shah ु नव ई + #( !/ Date of hearing : 05/08/2022 ,-. + #( !/ Date of pronouncement : 05/08/2022 श/ ORDER PER VIKAS AWASTHY, JM: These Miscellaneous Applications have been filed by the Revenue seeking recalling of the order of Tribunal in Miscellaneous Applications No.149 to 152/Mum/2021 arising out of ITA No.7139 to 7141/Mum/2018 and 2 M.A. NO.140/MUM/2022,A.Y. 2011-12 2171/Mum/2019 for Assessment Years 2009-10 to 2011-12. The solitary reason given by the Revenue for recalling the order passed in Miscellaneous Applications is that the Hon'ble 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 completely 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.149 to 152/Mum/2021 has recalled its ex-parte order under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. Be that as it may, the present Miscellaneous Applications field by the Revenue are not only misconceived but are not maintainable as the Tribunal has no power to adjudicate subsequent application filed u/s 254(2) of the Act. Hence, the present set of Miscellaneous Applications filed by the Revenue are 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) /ACCOUNTANT MEMBER " # /JUDICIAL MEMBER म ु ंबई/ Mumbai, 0 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. ु 1(( )/ The CIT(A)- 4. ु 1( CIT 5. व4 5 %#(#न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 5 67 8 9 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai