ITO 3(3)(4), MUMBAI V. WATERMARK SYSTEMS (INDIA) P. LTD, MUMBAI

MA 143/MUM/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4525 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 02-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M.A.No.143/Mum/2020 (Arising out of ITA No.6729/Mum/2018) (Asse ssment Year :2014-15) ITO 3(3)(4) R.No.672, 6 th Floor Aayakar Bhavan M.K.Road, Mumbai-400020 Vs. M/s. Watermark Systems (India) Pvt. Ltd., 1009 & 1010, Maker Chambers, V Nariman Point Mumbai-400 021 PAN/GIR No.AAACW5751H (Appellant) .. (Respondent) Revenue by Shri A.K.Tibrewal Assessee by Shri Tejinder Pal Singh Date of Hearing 01/04/2022 Date of Pronouncement 04/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): By virtue of this Miscellaneous Application, the Revenue seeks to recall the order passed by this Tribunal on 21/08/2019 dismissing the appeal of the Revenue on the ground of low tax effect. 2. At the outset, we find that the Revenue in its Miscellaneous Application in para 11 had conceded the fact that this Miscellaneous Application is filed with a delay of two days from the date of receipt of the MA No. 143/Mum/2020 M/s. Watermark Systems (India) P. Ltd., 2 Tribunal order. We hold that we do not have power to condone the delay in filing of the Miscellaneous Application either by the assessee or by the Revenue u/s.254(2) of the Act and the same also does not fall under the relaxation provided by the Hon’ble Supreme Court provided for delay in filing of appeals / petitions due to Covid-19 Pandemic. Hence, in view of the delay in filing of Miscellaneous Application by the Revenue, the Miscellaneous Application of the Revenue is hereby dismissed as not maintainable. 3. In the result, Miscellaneous Application of the Revenue is dismissed as not maintainable. Order pronounced on 04/05/2022 by way of proper mentioning in the notice board. Sd/- (KAVITHA RAJAGOPAL) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 04/05/2022 KARUNA, sr.ps MA No. 143/Mum/2020 M/s. Watermark Systems (India) P. Ltd., 3 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//