INCOME TAX OFFICER -2(1)(2), MUMBAI V. M/S CREATION PUBLICITY PVT. LTD., MUMBAI

MA 221/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3598 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 29-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

MA No 221/Mum/2021 In ITA No.5303/Mum/2019 Assessment year: 2011-12 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'C' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Rahul Chaudhary (Judicial Member)] MA No 221/Mum/2021 In ITA No.5303/Mum/2019 Assessment year: 2011-12 Income Tax Officer -2(1)(2) Mumbai ...................... Appellant Vs. Creation Publicity Pvt. Ltd., .................. Respondent 4, Parekh Vora Chambers, 66, Nagindas Master Road, Fort, Mumbai 400001 [PAN: AABCC2192B] Appearances by Milind Chavan for the applicant Hemant Vora for the respondent Date of concluding the hearing : May 20, 2022 Date of pronouncement the order : July 11, 2022 ORDER Per Pramod Kumar, VP: 1. By way of this application the assessee applicant seeks a recall of ex-parte order dated 01.03.2021 passed the Tribunal, on the ground that the appeal in question is covered by one of the exceptions laid down in circular no. 3/2018 dated 11.07.2018. 2. When this application came up for hearing learned representatives fairly agree that the impugned order passed ex-parte, dismissing the appeal summarily on the ground of low tax effect, indeed deserves to be recalled inasmuch as it is covered by exceptions to the low tax effect circular and it is an ex-parte order. In this view of the matter and the consent of the parties the impugned order dated 01.03.2021 is hereby recalled. The registry is directed to fix the appeal for hearing on merits in first week of August 2022. MA No 221/Mum/2021 In ITA No.5303/Mum/2019 Assessment year: 2011-12 Page 2 of 2 3. In the result, miscellaneous application is allowed in the terms indicated above. Pronounced in the open court today on the 11 th July, 2022. Sd/- Sd/- Rahul Chaudhary Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 11 th July, 2022 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/ Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai