THE ASSTT. COMMISSIONER OF INCOME TAX , CIRCLE 6 (1)(2), MUMBAI V. FORBES FACILITY SERVICES PVT. LTD., MUMBAI

MA 408/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 1029 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 24-08-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 31-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM AND SHRI ABY T. VARKEY, JM MA. No. 408/Mum/2023 (Arising out of ITA. No.2051/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) ACIT, Circle-6(1)(2) Room No.506, 5 th Floor, Aayakar Bhavan, Mumbai- 400020. बिधम/ Vs. Forbes Facility Services Pvt. Ltd. 5 th Floor, 239, Roopam Building, PD Mello Road, Fort, Mumbai- 400001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACF8177A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) सुनवाई की तारीख / Date of Hearing: 25/08/2023 घोषणा की तारीख /Date of Pronouncement: 03/10/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is a Miscellaneous application preferred by the revenue against the order of this Tribunal in ITA. No.2051/Mum/2022 for AY. 2019-20 dated 28.09.2022. 2. By preferring this Miscellaneous application, the revenue prays for recalling of the impugned order (supra). A perusal of the impugned order it is noted that it has been passed on 28.09.2022, however, it is found that Pr. CIT’s office received the order on 23.11.2022 which fact is discernable from stamp-date affixed on the copy of the impugned order. Therefore, Revenue ought to have filed miscellaneous application within the six (6) months from the end of the months after receipt of the impugned order as decided by Hon’ble Bombay High Court in the case of Daryapur Shetkari Sahakari Assessee by: None Revenue by: Shri Ashok Kumar Ambastha (Sr. AR) MA. No408/Mum/2023 A.Y. 2019-20 Forbes Facility Services Pvt. Ltd. 2 Ginning and Pressing Factory v. ACIT [2021] 123 taxmann.com 301 (Bombay); and since the revenue has preferred this miscellaneous application on 01.06.2023 which is beyond six months as specified u/s 254(2) of the Income Tax Act, 1961 (hereinafter “the Act”) and as per the order of High Court in Daryapur Shetkari Sahakari Ginning and Pressing Factory (supra), it is not maintainable, therefore, dismissed. 3. In the result, Miscellaneous application filed by the revenue stands dismissed. Order pronounced in the open court on this 03/10/2023. Sd/- Sd/- (B. R. BASKARAN) (ABY T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER मुुंबई Mumbai; दिनाुंक Dated: 03/10/2023. Vijay Pal Singh, (Sr. PS) आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //True Copy// उि/सहधयक िंजीकधर /(Dy./Asstt. Registrar) आयकर अिीलीय अनर्करण, मुुंबई / ITAT, Mumbai 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, मुुंबई / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. MA. No408/Mum/2023 A.Y. 2019-20 Forbes Facility Services Pvt. Ltd. 3