DY CIT 13(2)(2), MUMBAI V. M/S SODEXO TECHNICAL SERVICES INDIA PVT LTD, MUMBAI

MA 425/MUM/2023

AI Insights

The case involves the Revenue filing a Miscellaneous Application against M/s. Sodexo Technical Services India Pvt. Ltd., concerning an earlier Tribunal order. The Revenue claimed there were apparent mistakes in the Tribunal's order dated 22.6.2022. However, the Tribunal noted that the application was filed beyond the allowable time frame, specifically after the deadline of 31.3.2023, leading to the dismissal of the application on procedural grounds without addressing the substantive issues raised.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136537 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 31-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 06-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VAIBHAV JHUNJHUNWALA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “F” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) M.A. No. 425/Mum/2023 in I.T.A. No. 508/Mum/2022 (A.Y. 2018-19) DCIT-13(2)(2) Room No. 571 5 th Floor Aayakar Bhavan M.K. Road Churchgate Mumbai-400 020. Vs. M/s. Sodexo Technical Services India Pvt. Ltd. 1 st Floor, Gemstar Complex, Ramchandra Lane Extension Kanchpada, Malad West Mumbai-400 064. PAN : AAECM7924N Assessee by Shri Vaibhav Jhunjhunwala Department by Shri Hiren M. Bhatt Date of Hearing 01.09.2023 Date of Pronouncement 01.09.2023 O R D E R Per B.R.Baskaran (AM) :- The Revenue has filed this Miscellaneous Application submitting that there are mistakes apparent from record in the order dated 22.6.2022 passed by the Tribunal in ITA No. 508/Mum/2022. 2. We heard the parties and perused the record. We noticed that the Revenue has received the order passed by the Tribunal on 22.9.2022. The Revenue could have move the Miscellaneous Application latest by 31.3.2023. However, the Revenue has filed this Miscellaneous Application on 7.6.2023, hence the same is barred by limitation. Accordingly, we reject the Miscellaneous Application filed by the Revenue as time barred. 2 3. In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in on 1.9.2023. Sd/- Sd/- (Rahul Chaudhary) (B.R. Baskaran) Judicial Member Accountant Member Mumbai.; Dated : 01/09/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai. 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai