MR. JAFERALI ANWARULLAH KHAN, Mumbai V. ITO WARD 26 (1)(4), Mumbai

MA 146/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0859 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-07-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 09-06-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESHWARI MENON
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M.A. No. 146/Mum/2024 (Arising out of ITA No. 1753/Mum/2019) A.Y. 2009-10 Mr. Jaferali Anwarullah Khan, R.No. 6, Uday Narayan Chawl Iman Ahmed Raza Marg, Khairani Marg, Sainaka, Mumbai PAN: AQCPK5335Q Income Tax Officer, Ward-26(1)(4), Pratyakshkar Bhavan, Kautilya House, BKC, Mumbai (Applicant) (Respondent) For Assessee : Shri S.L. Jain, For Revenue : Ms. Rajeshwari Menon, Sr.DR Date of Hearing : 19-07-2024 Date of Pronouncement : 22-07-2024 ORDER PER B.R. BASKARAN, A.M. The assessee has filed this Miscellaneous Application submitting that there is a mistake apparent from record in the order dated 20-12-2021 passed by the SMC bench of Tribunal against the appeal filed by the assessee for AY 2009-10. 2 MA No. 146/Mum/2024 2. I notice that the impugned miscellaneous application has been filed by the assessee on 10-06-2024 u/s 254(2) of the Act against the order passed by the Tribunal on 20-12-2021. Under the provisions of sec.254(2) of the Act, a miscellaneous application has to be filed within six months from the end of the month during which the order was passed by the Tribunal. 3. When this delay was pointed out, the Ld A.R submitted that the assessee received the order only on 11-12-2023 and the miscellaneous application has been filed within six months from the date of receipt of the order. 4. I directed the registry to submit the details of service of the order passed by the Tribunal to the assessee. After verifying the record, the registry reported that the order of the Tribunal has been sent by registered post and the same was served upon the assessee on 01-02-2022. It is further reported that the acknowledgment card has also been received back. The registry has given the photocopy of the acknowledgment card received back from the postal department. 5. Thus, I notice that the order of the Tribunal has been served upon the assessee on 01-02-2022 and hence the present miscellaneous application is barred by limitation prescribed u/s 254(2) of the Act. Accordingly, this 3 MA No. 146/Mum/2024 miscellaneous application cannot be entertained and is liable to be rejected as barred by limitation. Accordingly, I reject this miscellaneous application in limine. 6. In the result, the Miscellaneous Application is dismissed. Order pronounced in the open Court on 22-07-2024 Sd/- [B.R. BASKARAN] ACCOUNTANT MEMBER Mumbai, Dated: 22-07-2024 TNMM Copy to 1. The Applicant 2. The Respondent 3. The Pr. CIT, Mumbai concerned 4. D.R. ITAT, “SMC” Bench, Mumbai. 5. Guard File. //By Order// //True Copy // Dy./Asst. Registrar, ITAT, Mumbai