KAMAL KISHORE RATHI, MUMBAI V. DCIT CC 4 (3), MUMBAI

MA 194/MUM/2023

AI Insights

The case involves a Miscellaneous Application by Mr. Kamal Kishore Rathi, the assessee, seeking recall/rectification of an order from the Income Tax Appellate Tribunal, Mumbai. The original order mistakenly recorded that the assessee did not press grounds No. 5 to 10 of the appeal, whereas the correct position was that only grounds No. 7 to 10 were not pressed. The assessee's counsel argued that this was an inadvertent mistake and requested the recall of the order to address grounds No. 5 and 6. The Tribunal, acknowledging the error, allowed the application and directed a re-hearing of the specified grounds.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123686 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 08-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) M.A. No. 194/MUM/2023 (Arising out of ITA No. 7760/MUM/2019) Assessment Year: 2011-12 Mr. Kamal Kishore Rathi, 115B, Shalimar Miracle, Opp. ICICI Bank, S.V. Road, Goregaon West, Mumbai-40002. Vs. DCIT, Central Circle-4(3), Mumbai-400021. PAN No. AAGPR 1508 N Appellant Respondent Assessee by : Mr. Vijay Shah Revenue by : Mr. Harmesh Lal Date of Hearing : 09/06/2023 Date of pronouncement : 09/08/2023 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the assessee is seeking recall/rectification of the order of the Tribunal dated 27.10.2022 in ITA No. 7759 & 7760/Mum/2019 for assessment year 2011-12. 2. Before us, the Ld. Counsel of the assessee submitted that the Tribunal in the impugned order has inadvertently recorded that assessee did not press Ground NOs. 5 to 10 of the appeal, whereas the assessee only did not press ground No. 7 to 10. He submitted that this being inadvertent mistake in the order of the Tribunal same should be rectified and order of the Tribunal should be recalled for hearing the grounds No. 5 and 6 of the appeal. 3. We have heard riva relevant material on record. We find that the Ld. Counsel of the assessee has duly signed in the appeal folder against the relevant ground Nos. 5 to 10 the ld Counsel submitted that presented to him by the bench for putting signature against the grounds which were not pressed, but against ground Nos. 5 to 10 not pressed. In view of the undertaking by the Ld. Counsel of the assessee, we feel it appropriate to recall the appeal of the assessee in ITA No. 7759/Mum/2019 for assessment year 2011 adjudication of the ground No. 5 and 6 of the appeal. The Registry is directed to fix the appeal for hearing and intimate the parties as per Rules. 4. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 09 Sd/- (KAVITHA RAJAGOPAL JUDICIAL MEMBER did not press ground No. 7 to 10. He submitted that this being inadvertent mistake in the order of the Tribunal same should be rectified and order of the Tribunal should be recalled for hearing the grounds No. 5 and 6 of the appeal. We have heard rival submission of the parties and perused the relevant material on record. We find that the Ld. Counsel of the has duly signed in the appeal folder against the relevant 5 to 10 mentioned as not pressed, however before us ubmitted that when the original ITAT folder was d to him by the bench for putting signature against the grounds which were not pressed, but he unknowingly signed . 5 to 10, whereas only ground No view of the undertaking by the Ld. Counsel of the assessee, we feel it appropriate to recall the appeal of the assessee in ITA No. 7759/Mum/2019 for assessment year 2011 adjudication of the ground No. 5 and 6 of the appeal. The Registry to fix the appeal for hearing and intimate the parties as In the result, the Miscellaneous Application of the assessee is nounced in the open Court on 09/08/2023. - KAVITHA RAJAGOPAL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Mr. Kamal Kishore Rathi 2 M.A No. 194/Mum/2023 did not press ground No. 7 to 10. He submitted that this being inadvertent mistake in the order of the Tribunal, same should be rectified and order of the Tribunal should be recalled for hearing the grounds No. 5 and 6 of the appeal. l submission of the parties and perused the relevant material on record. We find that the Ld. Counsel of the has duly signed in the appeal folder against the relevant however before us ginal ITAT folder was d to him by the bench for putting signature against the knowingly signed whereas only ground Nos. 7 to 10 were view of the undertaking by the Ld. Counsel of the assessee, we feel it appropriate to recall the appeal of the assessee in ITA No. 7759/Mum/2019 for assessment year 2011-12 for adjudication of the ground No. 5 and 6 of the appeal. The Registry to fix the appeal for hearing and intimate the parties as In the result, the Miscellaneous Application of the assessee is /08/2023. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER Mumbai; Dated: 09/08/2023 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Mr. Kamal Kishore Rathi 3 M.A No. 194/Mum/2023 BY ORDER, (Assistant Registrar) ITAT, Mumbai