DCIT -17(1) , Mumbai V. GEETA UDYOG, MUMBAI

MA 479/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5605 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 05-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 18-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA No. 479/Mum/2023 [Arising Out of ITA No. 226/Mum/2022] (A.Y. 2019-20) DCIT-17(1) 117, Kautilya Bhawan, Mumbai-400051 Vs. Geeta Udyog 404, Gupta Bhavan, Ahmedabad Street, Carnac Bunder, Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAJFG1369H Appellant .. Respondent Appellant by : None. Respondent by : Shri. Ujjwalkumar Chavhan Date of Hearing 06.10.2023 Date of Pronouncement 06.11.2023 आदेश / O R D E R PER AMARJIT SINGH :- 1. The revenue has filed this miscellaneous applications against the order of ITAT vide MA No. 371/Mum/2022 dated 30.01.2023. 2. Heard both the sides and perused the material on record. In this case the ITAT has adjudicated the issue related to remittance of employees contribution to PF and ESI vide ITA No. 226/Mum/2022 dated 26.04.2022 in favour of the assessee. Subsequently, the revenue has filed the miscellaneous P a g e | 2 MA 479/Mum/2023 AY 2019-20 application vide MA No. 371/Mum/2022 and the miscellaneous application was dismissed by the ITAT vide order dated 30.01.2023 being barred by the limitation. We consider since miscellaneous application has already been dismissed by the ITAT as discussed supra, therefore, another miscellaneous application filed against the order of ITAT by which miscellaneous application was dismissed is not maintainable. Therefore, this miscellaneous application filed by the revenue is dismissed. 3. In the result this miscellaneous application filed by the revenue is dismissed. Order Pronounced in Open Court on 06.11.2023 Sd/- Sd/- (VIKAS AWASTHY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Mumbai Date 06.11.2023 ANIKET SINGH RAJPUT/STENO आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai.