SAIF ALI MANSOOR ALI KHAN PATAUDI, MUMBAI V. ACIT 16(1), MUMBAI

MA 272/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5298 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 07-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAVAN KUMAR GADALE, JM M. A. N o. 2 7 2/ M u m/2 0 2 1 (A r is in g o u t of I T A No . 71 52 /M u m/ 2 0 19 ) ( A s se ss m e nt Y e a r : 20 14- 1 5 ) Saif Ali Mansoor Ali Khan Pataudi 1001, Fortune Hieghts 29 th Road, Bandra(W) Mumbai-400 050 Vs . ACIT-16(1) Room No.439, 4 th Floor Aaykar Bhawan M.K.Road-400 020 PA N / GI R N o . A A H PK 05 20 E (Appellant) : (Respondent) Appellant by : Shri K.K. Lalkaka Respondent by : Shri Tejinder Pal Singh D at e o f H e a ri n g : 21.01.2022 Da t e o f P r o no un c e me nt : 25 .01.2022 Per Shamim Yahya, A. M.: By way of this miscellaneous application, assessee seeks recall of the order of this Tribunal in ITA No. 7152/Mum/2019 for AY 2014-15 vide order dated 20.09.2021. 2. We have heard both the parties and perused the record. We find that in the said order, it is noted that Ld. AR for the assessee shri K.K.Lalkaka after arguing the matter for sometime submitted that liberty be granted to withdraw the aforesaid appeal. That thereafter, after the conclusion of hearing, assessees counsel has placed on record letter dated 07.09.2021, wherein it was requested that intimation of withdrawal of the appeal be taken on record. The ITAT dismissed the appeal as withdrawn. 3. Now assessee submits that he has duly cancelled the said withdrawal in terms of his AR’s e-mail dated 10.09.2021. That, however, the appellate order passed by the ITAT dated 20.09.2021 does not take any cognizance of the said cancellation of withdrawal. 2 M A N o s . 2 7 2 / M / 1 9 4. Upon careful consideration and going through the records, it transpires that it is factually correct that vide e-mail dated 10.09.2021, assessee’s counsel has duly cancelled the said withdrawal. The ITAT had erroneously failed to consider the said cancellation. In this view of the matter when the matter was also argued on merits, it was error on the part of the ITAT not to decide the issue on merits. Hence, a mistake apparent from record has crept into the order of the Tribunal. Accordingly, we recall this order of the ITAT in the open court and subsequent date of hearing in consultation with both the parties was given at 21.02.2022. Hence, we direct the registry to issue notice for hearing of the appeal on 21.02.2022. 5. In the result, miscellaneous application stands allowed in terms of above. Order pronounced in the open court on 25 .01.2022 Sd/- Sd/- (Pavan Kumar Gadale) (Shamim Yahya) Judicial Member Accountant Member Mumbai; Dated : 25 .01.2022 Thirumalesh , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai