M/s Mayur Sheetgrah Pvt. Ltd., Agra V. ITO.-4(3), Agra

MA 8/AGR/2019

AI Insights

The case involves M/s. Mayur Sheetgrah P. Ltd., the appellant, who filed miscellaneous applications seeking rectification of a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961. These applications were related to a common order passed by the Income Tax Appellate Tribunal in 2016 for the assessment years 2007-08 and 2008-09. However, before the Tribunal could address the merits of these applications, the assessee submitted a request dated 13.03.2021 to withdraw the applications. The Ld. DR did not object to this withdrawal, leading to the Tribunal's decision to dismiss the applications as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113587 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-09-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 28-04-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (AGRA BENCH ‘DB’ : AGRA) (THROUGH VIDEO CONFERENCE) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER MA Nos.08 & 09/AGR/2019 (in ITA Nos.297 & 295/AGR/2015) (ASSESSMENT YEARS : 2008-09 & 2007-08) M/s. Mayur Sheetgrah P. Ltd., vs. ITO, Ward 4 (3), C-34, Kamla Nagar, Agra. Agra. New Address : Raju Agarwal C/o Mayur Cold Storage (P) Ltd., 15/12, Indira Nagar, Lucknow. (PAN : AADCM9042Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 15.09.2023 Date of Order : 15.09.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : By way of these misc. applications, assessee seeks rectification of mistaken apparent from record under section 254 (2) of the Income-tax Act, 1961 (for short 'the Act') in the common order of this Tribunal MA Nos.08 & 09/AGR/2019 2 passed in ITA Nos.295 & 297/Agr/2015 for the AYs 2007-08 & 2008-09 vide order dated 07.09.2016 in the case of Mayur Sheetgrah P. Ltd.. 2. At the outset, we find that assessee has filed an application dated 13.03.2021 praying for withdrawal of the misc. applications. Ld. DR did not have any objection to the withdrawal of the misc. applications. 3. In view of the above, we permit withdrawal of the misc. applications. Hence, the misc. applications filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on this 15 th day of September, 2023 after the conclusion of the hearing. Sd/- sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 15 th day of September, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.