DY COMMISSIONER OF INCOME TAX-13(3)(2), MUMBAI V. TEAM HR GSA PRIVATE LTD., MUMBAI

MA 434/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5680 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 31-08-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 12-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 434/Mum/2023 (Arising out of ITA. No.1918/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) DCIT-13(3)(2) R. No. 229, 2 nd Floor, Aayakar Bhawan, M. K. Road, Mumbai-400020. बिधम/ Vs. Team HR GSA Pvt. Ltd. 302, Eco House, Nr. Udipi Hotel Goregaon (East), Mumbai-400063. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAECT6606L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) सुनवाई की तारीख / Date of Hearing: 01/09/2023 घोषणा की तारीख /Date of Pronouncement: 02/11/2023 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.1918/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). However, it is noticed that even though the order was passed on 28.09.2022, the Pr. CIT-5 received the order on 23.11.2022 which fact is discernable from stamp date affixed on the copy of the impugned order. As per section 250(4) of the Income Tax Act, 1961 (hereinafter “the Act”), the revenue/assessee may move appropriate application before this Tribunal to rectify any mistake apparent from the record within six (6) months from the end of the month in which the order was passed. In Assessee by: None Revenue by: Shri Manoj Kumar Sinha (Sr. AR) MA. No. 434/Mum/2023 A.Y. 2019-20 Team HR GSA Pvt. Ltd. 2 this case, since the revenue received the order on 22.11.2022, the revenue ought to have preferred the miscellaneous application on or before 31.05.2023 which the revenue failed to do so; and since the appeal has been filed only on 13.06.2022, the miscellaneous application filed by revenue is not maintainable and dismissed in limine because the Tribunal does not have the power to condone the delay in filing the Miscellaneous application. Therefore, miscellaneous application stands dismissed. 3. In the result, Miscellaneous application filed by the revenue is dismissed. Order pronounced in the open court on this 02/11/2023. Sd/- Sd/- (B. R. BASKARAN) (ABY T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER मुुंबई Mumbai; दिनाुंक Dated: 02/11/2023. 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.