PRINCIPLE COMMISSIONER OF INCOME TAX-1, THANE V. RAJ VASANT JADHAV, MUMBAI

MA 210/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0298 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 03-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 27-02-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) M.A. No. 210/MUM/2023 (Arising out of ITA No. 2039/MUM/2021) Assessment Year: 2017-18 PCIT-1, Thane 6 th floor, Ashar IT Park, ‘A’ Wing, Road No. 16Z, Wagle Industrial Estate, Thane (W)-400604. Vs. Raj Vasant Jadhav, 701, Hamptoon, 1 Hirandani Park, G.B. Road, Thane- 400607. PAN No. BCGPJ 5865 D Appellant Respondent Assessee by : None Revenue by : Ms. Mahita Nair, Sr. DR Date of Hearing : 04/08/2023 Date of pronouncement : 31/10/2023 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the Revenue is seeking recall the order of the Tribunal dated 05.08.2022 passed in ITA No. 2039/Mum/2021 for assessment year 2017-18. 2. Despite notifying for hearing continuously on three occasions, neither anyone attended on behalf of the assessee nor any adjournment was sought before us therefore, we were of the opinion that assessee was not interested in responding the Miscellaneous Application of the Revenue, qua the assessee after hearing the arguments of the Ld. Departmental Representative (DR). 3. We find that in this case appeal was dismissed effect as prescribed under relevant Circular of CBDT vide instruction No. 17/2019 dated 06.09.2019 wherein the mon limit of Rs.50,00,000/ Revenue before the Tribunal. By way of this Miscellaneous Application, the Revenue has brought before us that involved is in the appeal Rs.92,88,974/ prescribed limit. In view of the tax effect being more than the limit prescribed for non-filing of the appeal mistake of fact apparent from the record accordingly, we recall the appeal of the Revenu directed to fix the appeal for heari parties accordingly. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open Court on Sd/ (RAHUL CHAUDHARY JUDICIAL MEMBER not interested in responding the Miscellaneous Revenue, accordingly, same was heard ex ee after hearing the arguments of the Ld. Departmental Representative (DR). We find that in this case appeal was dismissed effect as prescribed under relevant Circular of CBDT vide instruction No. 17/2019 dated 06.09.2019 wherein the mon limit of Rs.50,00,000/- has been prescribed for filing appeal by the Revenue before the Tribunal. By way of this Miscellaneous Revenue has brought before us that is in the appeal Rs.92,88,974/-, which is more than In view of the tax effect being more than the limit filing of the appeal by the Revenue apparent from the record in dismissing the appeal we recall the appeal of the Revenue. The Registry is directed to fix the appeal for hearing as per the Rules and notify In the result, the Miscellaneous Application filed by the Revenue is allowed. nounced in the open Court on 31/10 Sd/- RAHUL CHAUDHARY) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Raj Vasant Jadhav 2 M.A No. 210/Mum/2023 not interested in responding the Miscellaneous same was heard ex-parte ee after hearing the arguments of the Ld. We find that in this case appeal was dismissed due to low tax effect as prescribed under relevant Circular of CBDT vide instruction No. 17/2019 dated 06.09.2019 wherein the monetary has been prescribed for filing appeal by the Revenue before the Tribunal. By way of this Miscellaneous Revenue has brought before us that tax effect , which is more than the In view of the tax effect being more than the limit the Revenue, there is a in dismissing the appeal e. The Registry is ng as per the Rules and notify the In the result, the Miscellaneous Application filed by the 10/2023. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER Mumbai; Dated: 31/10/2023 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 Raj Vasant Jadhav 3 M.A No. 210/Mum/2023 BY ORDER, (Assistant Registrar) ITAT, Mumbai