DCIT - CC- 7(1), MUMBAI V. BALAJI UNIVERSAL TRADELINK PVT. LTD., MUMBAI

MA 351/MUM/2023

AI Insights

The case involves the Department of Income Tax (Appellant) and M/s. Balaji Universal Tradelink Pvt. Ltd. (Respondent) concerning a Miscellaneous Application for rectification of a previous Tribunal order dated 26.05.2022. The Department sought to rectify the order for the Assessment Year 2009-10, claiming that the order was communicated late, affecting their ability to file within the stipulated time. However, the Tribunal found that the application was filed beyond the allowed time frame, leading to its dismissal without addressing the maintainability of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123239 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 07-05-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.No. 351/MUM/2023 [ARISING OUT OF M.A. NO. 633/MUM/2019 IN ITA NO. 159/MUM/2022 (A.Y: 2019-20)] DCIT – Central Circle – 7(1) Room No. 676B, 6 th Floor Aayakar Bhavan, M.K. Road Mumbai - 400020 v. M/s. Balaji Universal Tradelink Pvt. Ltd., 118/120, 3 rd Floor Ashoka House, Zaveri Bazar Mumbai - 400002 PAN: AABCL0236H Appellant Respondent Assessee Represented by : Shri Anand Khuteta Department Represented by : Shri Ashok Kumar Ambastha Date of conclusion of Hearing : 04.08.2023 Date of Pronouncement : 23.08.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through this Miscellaneous Application revenue is seeking for rectification of the Miscellaneous Application passed by the Tribunal in Miscellaneous Application No. 633/Mum/2019 dated 26.05.2022 for the A.Y. 2009-10. MA.No. 351/MUM/2023 M/s. Balaji Universal Tradelink Pvt. Ltd., Page No. 2 2. At the outset, we observe that Tribunal order was pronounced on 26.05.2022 and the order was received by the department on 15.09.2022. By considering the order receipt as the date of communication of the order the Assessing Officer should have filed the Miscellaneous Application before end of March, 2023. However, the present Miscellaneous Application is filed only on 08.05.2023 which is clearly beyond the period of limitation mentioned u/s. 254(2) of Income-tax Act, 1961. The other issue of maintainability of the “Miscellaneous Application” in “Miscellaneous Application” is not considered at this stage. Accordingly, the Miscellaneous Application filed by the revenue is dismissed. 3. In the result, appeal filed by the Revenue is dismissed. Order pronounced in the open court on 23 rd August, 2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 23/08/2023 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum