DY CIT -1(1)(1), MUMBAI V. AEVITAS PHARMAGRO TECH P. LTD, MUMBAI

MA 473/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0465 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 10-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “ए”, मुंबई 炈ी िवकास अव瀡थी, 瀈याियक सद瀡य एवं 炈ी एस.琇रफौर रहमान,लेखा सद瀡य के सम楹 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER MA NO.473/MUM/2023 [Arising out of ITA No. 1675/MUM/2021, ( A.Y.2018-19)] Deputy Commissioner of Income Tax-1 (1) (1) ..... 灹ाथ牸 /Applicant Room No.533, 5 th Floor,AayakarBhavan M.K. Road Mumbai-400 020बनाम Vs. M/s AevitasPharmagro Tech Pvt. Ltd. ..... 灹ितवादी/Respondent 6 th Floor, Mirchandani Business Park, Sakinaka Mumbai- 400 072 Pan No. AAACP6240J 灹ाथ牸獧ारा/Applicant by : Shri H.M.Bhatt 灹ितवादी 獧ारा/Respondent by : None सुनवाई क琉 ितिथ/Date of hearing : 27/10/2023 घोषणा क琉 ितिथ/Date of pronouncement : 27/10/2023 आदेश/ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the Revenue under section 254(2) of the Income Tax Act,1961 (in short “the Act”) seeking rectification in order passed in M.A No.390/Mum/2022 dated 03/02/2023. 2. Shri H.M.Bhatt representing the Department submitted that the Tribunal had dismissed the M.A.No.390/Mum/2022 being barred by limitation. The Revenue is seeking rectification of the Tribunal order vide which the aforesaid Miscellaneous Application of the Revenue was dismissed. 2 MA NO.473/MUM/2023 3. We have heard the submissions made by the ld. Departmental Representative. At the outset, we would like to observe that Miscellaneous Application seeking rectification of an order passed u/s. 254(2) of the Act, is not maintainable. A bare perusal of provisions of section 254(2) of the Act would show that a Miscellaneous Application for rectification of mistake apparent from record can be filed in respect of an order passed u/s. 254(1) of the Act. The Special Bench of the Tribunal in the case of Padma Prakash HUF vs. ITO, 9 taxmann.com 178 (Del)(SB) also has clarified in an unambiguous mannerl that the Tribunal has no power to adjudicate upon subsequent Miscellaneous Application filed u/s. 254(2) of the Act. 4. This legal position has been reiterated by the Hon’ble Karnataka High Court in the case of PCIT vs. Smt. Alpana Bhartiya, 106 taxmann.com 397. In the light of facts and the case laws referred above, the present Miscellaneous Application is dismissed. Order pronounced in the open court on Friday the 27 th of October 2023. Sd/- Sd/- (S RIFAUR RAHMAN) (VIKAS AWASTHY) लेखा सद瀡य/ACCOUNTANT MEMBER 瀈याियक सद瀡य/JUDICIAL MEMBER मुंबई/Mumbai, 琈दनांक/Dated 27/10/2023 VM 3 MA NO.473/MUM/2023 灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषत灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषतCopy of the Order forwarded to : 1. अपीलाथ牸 /The Appellant , 2. 灹ितवादी/ The Respondent. 3. The PCIT 4. िवभागीय 灹ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड榁 फाइल /Guard file. BY ORDER, //True Copy// (Dy./Asstt.Registrar) ITAT, Mumbai