DCIT-15(3)(2), MUMBAI V. M/S. SINCETELE INFO-SOLUTIIONS PVT. LTD, MUMBAI

MA 502/MUM/2023

AI Insights

The case involved M/s. Sincetele Info Solutions Pvt. Ltd, who filed a Miscellaneous Application (MA No. 502/Mum/2023) concerning the Assessment Years 2018-19 and 2019-20. The application was intended to address issues related to previous Income Tax Appellate Tribunal decisions. However, the assessee realized that they had filed two separate applications under a single number due to an error in the e-filing process. Consequently, they submitted a request to withdraw the mistakenly filed application. The Departmental Representative (DR) did not object to this withdrawal. The Tribunal, after considering the circumstances and the lack of objection from the DR, allowed the withdrawal and dismissed the application as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302544 (ITAT-MUMBAI)
• Duration Of Justice: 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 06-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI B.R.BASKARAN, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER MA No.502/Mum/2023 (Arising out of ITA No.1985 & 1986/Mum/2021) (Assessment Year :2018-19 & 2019-20) ACIT 15(3)(2), Mumbai Room No.483, 4 th Floor Aayakar Bhavan M.K.Road, Mumbai-400 020 Vs. M/s. Sincetele Info Solutions Pvt. Ltd 61, Mahavir Centre Sector – 17, Vashi Navi Mumbai – 400 703 PAN/GIR No.AAPCS6229K (Appellant) .. (Respondent) Assessee by None Revenue by Shri H.M. Bhatt Date of Hearing 25/08/2023 Date of Pronouncement 25/08/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): By way of aforesaid Miscellaneous application, the applicant assessee seeks withdrawal of Miscellaneous application. 2. Assessee vide its letter dated18/08/2023 prayed for withdrawal of Miscellaneous Application in M.A. No.502/Mum/2023 for A.Y.2018-19 & 2019-20 on the ground that assessee did not file two separate Miscellaneous Applications and hence, the separate two MAs are e-filed on MA No. 502/Mum/2023 M/s. Sincetele Info Solutions Pvt. Ltd 2 09.08.2023 for AY 2018-19 and AY 2019-20 vide acknowledgement number 1691577667 for AY 2018-19 and vide acknowledgement number 1691577037 for AY 2019-20. Hence, he requested to withdraw the Miscellaneous Application. 3. Ld. DR has not raised any objection. 4. We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Miscellaneous Application. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Miscellaneous Application and accordingly, we dismiss the Miscellaneous Application as withdrawn. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed as withdrawn. Order pronounced on 25 th August, 2023. Sd/- (B.R. BASKARAN) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 25/08/2023 KARUNA, sr.ps MA No. 502/Mum/2023 M/s. Sincetele Info Solutions Pvt. Ltd 3 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//