BHAGATRAM GODHWANI , MUMBAI V. ITO - 10 (3)(3), MUMBAI

MA 258/MUM/2023

AI Insights

The case involves Bhagatram Godhwani, the appellant, who filed a Miscellaneous Application seeking rectification or recall of an earlier Tribunal order dated 29.12.2022. The original order was passed under section 254(2) of the Income Tax Act, which pertains to the powers of the Tribunal to amend its orders. The Tribunal, during the hearing of the Miscellaneous Application, pointed out that such an application does not lie against an order passed under section 254(2). Consequently, the application was dismissed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123784 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-06-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRABHADRA S. MAHAJAN
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) M.A. No. 258/MUM/2023 (Arising out of M.A. No. 228/MUM/2022) Assessment Year: 2012-13 Bhagatram Godhwani, 165, 5-B, Sanjay Building No. 5, Mittal Industrial Estate Sakinaka, Andheri East, Mumbai-400059. Vs. ITO-10(3)(3), Room No. 213, 2 nd floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AABPG 3339 D Appellant Respondent Assessee by : Mr. Anil Thakrar Revenue by : Mr. Virabhadra S. Mahajan, AR Date of Hearing : 23/06/2023 Date of pronouncement : 30/06/2023 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the assessee sought for rectification/recall of the order of the Tribunal passed in MA No. 228/Mum/2022 dated 29.12.2022. 2. The Ld. Counsel was informed during the course of hearing that Miscellaneous Application lies against the order of passed u/s 254(1) of the Act by the ITAT and not against the order passed u/s 254(2) of the Act. Since, the order dated 29.12.2022 has been passed by the Tribunal u/s 254(2) of the Act and therefore, no Miscellaneous Application lies against the same. Accordingly, the Miscellaneous Application filed by the assessee is dismissed. 3. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on Sd/ (PAVAN KUMAR GADALE JUDICIAL MEMBER Mumbai; Dated: 30/06/2023 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// passed by the Tribunal u/s 254(2) of the Act and therefore, no Miscellaneous Application lies against the same. Accordingly, the Application filed by the assessee is dismissed. In the result, the Miscellaneous Application filed by the assessee is dismissed. nounced in the open Court on 30/06/2023. Sd/- PAVAN KUMAR GADALE) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Bhagatram Godhwani 2 M.A No. 258/Mum/2023 passed by the Tribunal u/s 254(2) of the Act and therefore, no Miscellaneous Application lies against the same. Accordingly, the Application filed by the assessee is dismissed. In the result, the Miscellaneous Application filed by the /06/2023. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai