ITO 13(3)(1), MUMBAI V. M/S RADIANCE EXIM PVT LTD., MUMBAI

MA 498/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0796 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-10-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 01-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM MA. No. 498/Mum/2023 (Arising out of ITA. No.6635/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2007-08) ITO-13(3)(1) R. No. 227, 2 nd Floor, Aaykar Bhawan, M. K. Road, Mumbai-400020. बिधम/ Vs. M/s. Radiance Exim Pvt Ltd. Shiv Chawl No.2, Shiv Sagar Sejar Samiti, Tanaji Nagar, Kurar Village, Malad (E), Mumbai-400097. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCR4706L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) सुनवाई की तारीख / Date of Hearing: 06/10/2023 घोषणा की तारीख /Date of Pronouncement: 13/10/2023 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.6635/Mum/2019 for AY. 2007-08 dated 31.10.2022. 2. By preferring this Miscellaneous application, the revenue prays for recalling of the impugned order (supra). From a perusal of the impugned order, it is noted that it has been passed on 31.10.2022, however, it is found that Pr. CIT’s office received the order only on 25.01.2023 which fact is discernable from stamp-date affixed on the copy of the impugned order as decided by Hon’ble Bombay High Court in the case of Daryapur Shetkari Sahakari Ginning and Pressing Factory v. ACIT [2021] 123 taxmann.com 301 (Bombay). Therefore, Revenue ought to have filed miscellaneous application within the six Assessee by: None Revenue by: Shri Manoj Kumar Sinha (Sr. AR) MA. No.498/Mum/2023 A.Y. 2007-08 M/s. Radiance Exim Pvt. Ltd. 2 (6) months from the end of the month after receipt of the impugned order; and since the revenue has preferred this miscellaneous application only on 02.08.2023, which is beyond six months as specified u/s 254(2) of the Income Tax Act, 1961 (hereinafter “the Act”), therefore, it is not maintainable, and so, dismissed. 3. In the result, Miscellaneous application filed by the revenue stands dismissed. Order pronounced in the open court on this 13/10/2023. Sd/- Sd/- (S RIFAUR RAHMAN) (ABY T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER मुुंबई Mumbai; दिनाुंक Dated: 13/10/2023. 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.