Appeal details
Counselvise Citation
[2023] 101 COUNSELVISE.COM (IT) 3696 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
11-05-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
H
Next Hearing Date
11-05-2023
Assessment Year
2018-2019
Appeal Filed On
09-04-2023
Judgement Text
vk;dj vihyh; vf/kdj.k eaqcbZ ihB “,p” Jh- Ckh vkj ckLdj.k] ys[kkdkj lnL; ,oa Jh fodkl voLFkh] U;kf;d lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” BENCH BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER fo- vk- la- 296+@eqa@2023 ¼vk- vk- la-1810@eaq@2022 ls mn~/k`r] fu- o- 2018&19½ MA NO.296/MUM/2023 (Arising out of ITA No. 1810/MUM/2022, A.Y.2018-19) Income Tax Officer-Ward-13 (3) (1) Room No.227, 2 nd Floor, Aayakar Bhavan, M. K. Road Mumbai-400 020 ..... izkFkhZ/Applicant cuke Vs. M/s. RBK Education Solutions Pvt. Ltd. Kanakia Future City behind Dr. L. H. Hiranandani Hospital near Ayyappa Temple, Tirandaz, Powai Mumbai-400 076 PAN No. AACCC5770E .... izfroknh/Respondent izkFkhZ }kjk/Applicant by : Ms. Mahita Nair izfroknh }kjk/Respondent by : None lquokbZ dh frFkh/Date of hearing : 12/05/2023 ?kks”k.kk dh frFkh/Date of pronouncement : 12/05/2023 vkns’k/ORDER PER VIKAS AWASTHY, JM: The Miscellaneous Application is filed by the Department seeking rectification of the Tribunal order dated 10.08.2022, wherein ITA P a g e | 2 MA No.296/MUM/2023 (A.Y.2018-19) M/S. RBK EDUCATION SOLUTIONS PVT. LTD No.1810/MUM/2022 was decided along with bunch of appeals involving common issue. 2. The applicant/Income Tax Officer has filed an application dated 18.04.2023 for withdrawal of the Miscellaneous Application. The relevant extract of the withdrawal request is reproduced herein below: “Sub: Withdrawal of Misc. Application U/s 254(2) of the I. T. Act in the case of M/s RBK Education Solutions P. Ltd, PAN-AACCC5770E, AY 2018- 20 in Appeal ITA No.1810/Mum/2022- Reg. Ref: Hon. ITAT Order in ITA No.1810/Mum/2022 dated 10.08.2022 Kindly refer to the above. This is to inform that a Misc Application is filed vide MA-296/M/2023 dated 10/04/2023 wherein recommendation for filing of Misc. Application is filed inadvertently instead of approval of the competent authority. In view of the above, the Misc. Application filed in the above case vide MA -296/M/2023 dated 10.04.2023 stands withdrawn with immediate effect. A copy of Misc. Application acknowledged by Hon. ITAT is attached for kind reference please.” 3. In the light of above request, this Miscellaneous Application is dismissed as withdrawn. Order pronounced in the open court on Friday the 12 th day of May, 2023. Sd/- Sd/- (BR BASKARAN) (VIKAS AWASTHY) Yks[kkdkj lnL;/ACCOUNTANT MEMBER U;kf;d lnL;/JUDICIAL MEMBER eqacbZ/Mumbai, fnukad/Dated: 12/05/2023 M.R. Sonavane P a g e | 3 MA No.296/MUM/2023 (A.Y.2018-19) M/S. RBK EDUCATION SOLUTIONS PVT. LTD izfrfyih vxzf”kr Copy of the Order forwarded to : 1. vihykFkhZ/The Appellant , 2. izfroknh/ The Respondent. 3. vk;dj vk;qDr CIT 4. foHkkxh; izfrfu/kh] vk;- ih- vf/k-]eaqcbZ/DR, ITAT,Mumbai 5. xkMZ QkbZy/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar)/ Sr.Private Secretary ITAT, Mumbai
AI Insights
The case involves a Miscellaneous Application (MA No. 296/MUM/2023) filed by the Income Tax Department seeking rectification of a previous Tribunal order dated 10.08.2022 concerning M/s. RBK Education Solutions Pvt. Ltd. The application was related to an appeal (ITA No. 1810/MUM/2022) for the assessment year 2018-19, which was decided along with a bunch of appeals involving a common issue. However, the Income Tax Officer later filed a request to withdraw the Miscellaneous Application, stating it was filed inadvertently and without the necessary approval. The Tribunal, upon reviewing the withdrawal request, dismissed the application as withdrawn.
