INCOME TAX OFFICER WARD-42(1)(2), MUMBAI V. JASBIR SINGH KABERWAL , MUMBAI

MA 497/MUM/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5944 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 04-07-2024
• Assessment Year: 2019-2020
• Appeal Filed On: 01-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPUL SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M.A No.497/MUM/2023 (Arising out of ITA No.1788/Mum/2021, A.Y. 2019-20) ITO-42(1)(2) Kautilya Bhawan, Bndra Kurla Complex, Maharashtra-400051 --- Applicant Vs. Jasbir Singh Kaberwal 204, B-III, Blue Galaxy, C S Road, Dahisar (East), Mumbai – 400 068. PAN:AGVPK8060F ---- Respondent Applicant by : Shri H.M. Bhatt, Sr.DR Respondent by : Shri Vipul Shah Date of Hearing : 05/07/2024 Date of Pronouncement : 05/07/2024 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER : The revenue has filed this Miscellaneous Application against the order dated 30/08/2022 passed in ITA No. 1788/Mum/2021. 2. At the time of hearing, it was brought to our notice that the revenue has filed this Miscellaneous Application inadvertently for the second time. The earlier Miscellaneous Petition was numbered as M.A. No. 342/Mum/2023 and the same has been disposed of by the Tribunal on 31.08.2023. Accordingly it was submitted that the present Miscellaneous Application shall become infructuous. 2 MA No. 497/Mum/2023- Jasbir Singh Kaberwal 3. In view of the factual aspect presented before us, we dismiss the Miscellaneous Application filed by the revenue as infructuous. Order pronounced in the open court on 05 th July, 2024. Sd/- Sd/- (RAHUL CHAUDHARY) JUDICIAL MEMBER (B.R. BASKARAN) ACCOUNTANT MEMBER Mumbai, Date : 05 th July, 2024 SK, Sr. PS Copy to : 1) The Applicant 2) The Respondent 3) The PCIT/CIT concerned 4) The D.R, “F” Bench, Mumbai 5) Guard file By Order Dy./Asstt. Registrar I.T.A.T, Mumbai