ITO-32(2)(5), MUMBAI, MUMBAI V. SMT.PUSHPABEN RATANCHAND SHAH, MUMBAI

MA 55/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4157 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 02-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M.A. No.54/Mum/2022 (Arising out of ITA No.5780/Mum/2019) (Assessment Year :2010-11) & M.A. No.55/Mum/2022 (Arising out of ITA No.5781/Mum/2019) (Assessment Year :2009-10) Income Tax Officer-32(2)(1) Room No.704, Kautilya Haven BKC, Mumbai Vs. Smt. Pushpaben Ratanchand Shah A-12, Ashiyana, Sodavala Lane Borivali (W) Mumbai - 92 PAN/GIR No.ASFPS6623J (Appellant) .. (Respondent) Revenue by Shri B.K.Bagchi Assessee by Shri Bhupendra Shah Date of Hearing 27/05/2022 Date of Pronouncement 27/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): At the outset, we find that the Revenue had preferred these Miscellaneous Applications seeking to recall the consolidated order passed by this Tribunal on 30/03/2021. MA Nos. 54 & 55/Mum/2022 Smt. Pushpaben Ratanchand Shah 2 2. We have heard rival submissions and perused the materials available on record. We find from our records that Revenue had already preferred two Miscellaneous Applications for the aforesaid assessment years against the Tribunal order dated 30/03/2021. These Miscellaneous Applications were disposed of already by this Tribunal in MA Nos. 3 & 4 of 2022 dated 04/05/2022. Since, the Miscellaneous Applications earlier preferred by the Revenue have already been allowed by this Tribunal, the present Miscellaneous Applications in MA No.54 & 55/Mum/2022 becomes infructuous and hence, dismissed as not maintainable. 3. In the result, Miscellaneous Applications of the Revenue are dismissed. Order pronounced on 27/05/2022 by way of proper mentioning in the notice board. Sd/- (KAVITHA RAJAGOPAL) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 27/05/2022 KARUNA, sr.ps MA Nos. 54 & 55/Mum/2022 Smt. Pushpaben Ratanchand Shah 3 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//