M/S. GOLDEN SEAM TEXTILES, MUMBAI V. DY CIT, CC-1(4), MUMBAI

MA 320/MUM/2022

AI Insights

The case involves Golden Seams Industries Pvt. Ltd., which filed a Miscellaneous Application against an order passed by the Income Tax Appellate Tribunal, Mumbai. The original order was in response to an appeal by the revenue, which was claimed to be passed ex-parte. The assessee's counsel submitted a letter during the hearing, indicating the withdrawal of the application, as the Tribunal had already quashed the assessment order in a previous ruling on a legal ground raised by the assessee. The Tribunal accepted the withdrawal and dismissed the Miscellaneous Application accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123752 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 05-01-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 30-10-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER MA NO. 320/MUM/2022 (Arising out of ITA NO. 116/MUM/2021) : A.Y : 2010-11 Golden Seams Industries Pvt. Ltd., No. 14, Peninsula Centre, Dr. S.S. Rao Road, Parel, Mumbai 400 012. PAN : AACCG1114E (Applicant) Vs. DCIT, Central Circle-1(4), Mumbai. (Respondent) Applicant by : Shri Vipul J. Respondent by : Shri Soumendu Kumar Dash Date of Hearing : 06/01/2023 Date of Pronouncement : 06/01/2023 O R D E R Per B R BASKARAN, AM :- The assessee has filed this Miscellaneous Application seeking recall of the order dated 29-03-2022 passed by the Tribunal in ITA No. 116/Mum/2021 filed by the revenue on the ground that the said order has been passed ex-parte. 2. At the time of hearing, the assessee’s counsel moved a letter dated 05- 01-2022 stating that the assessee seeks to withdraw this Miscellaneous Application, since the Tribunal has quashed the assessment order while adjudicating a legal ground raised by the assessee in its appeal. 2 MA No. 320/Mum/2022 Golden Seams Industries Pvt. Ltd. 3. We heard Ld D.R and perused the record. Having regard to the submissions made by the assessee, we allow the assessee to withdraw this Miscellaneous Application. 4. In the result, the Miscellaneous Application is dismissed as withdrawn. Order pronounced in the open court on 06.01.2023. Sd/- Sd/- (AMIT SHUKLA) JUDICIAL MEMBER (B.R. BASKARAN) ACCOUNTANT MEMBER Mumbai, Date : 6 th January, 2023 Copy to : 1) The Appellant 2) The Respondent 3) The CIT(A) concerned 4) The CIT concerned 5) The D.R, “J” Bench, Mumbai 6) Guard file By Order Dy./Asstt. Registrar I.T.A.T, Mumbai