MR.KANTILAL JAIN, MUMBAI V. INCOME TAX OFFICER-19(2)(2), MUMBAI

MA 23/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3868 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-01-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

म ु ंबई ठ “एस एम स ” स , स सम! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.23/MUM/2021 [ Arising out of ITA NO.2239/MUM/2018(A.Y.2011-12) ] Shri Kantilal Nenmal Jain, 13, Building No.105, Maruti Mandir Marg, 5 th Kumbharwada, Mumbai 400 004. PAN: ADCPJ-9751-E ..... " # /Applicant बन म Vs. The Income Tax Officer – 19(2)(2), 2 nd Floor, Matru Mandir, Tardeo, Mumbai – 400 007. ..... " & /Respondent " # ' / Applicant by : Shri Kantilal Jain, Assessee in person " & ' /Respondent by : Shri T. Shankar स ु न ई ( & / Date of hearing : 25/03/2022 )*+ ( & / Date of pronouncement : 20/06/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee seeking recall of the Tribunal order dated 11/01/2019 in ITA No. 2239/MUM/2018. 2. This Miscellaneous Application has been field by the assessee on 27/01/2021 i.e. almost after two years after passing of the order. The provisions of section 254(2) of the Income Tax Act, 1961 (in short ‘the Act’), mandates that the application seeking rectification of any mistake in the order 2 MA NO.23/MUM/2021 of Tribunal can only be made within six months from end of the month in which the order was passed. The present application filed under section 254(2) of the Act is time barred, hence, not maintainable. Consequently, the Miscellaneous Application filed by assessee is dismissed. Order pronounced in the open Court on Monday the 20 th day of June 2022 Sd/- (VIKAS AWASTHY) स /JUDICIAL MEMBER म ु ंबई/ Mumbai, , न ं /Dated 20/06/2022 Vm, Sr. PS(O/S) े Copy of the Order forwarded to : 1. #/The Appellant , 2. " & / The Respondent. 3. ु -&( )/ The CIT(A)- 4. ु -& CIT 5. 0 1 " & न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 1 34 5 6 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai