SARAFATHALI MOHAMMED HASANA LEBBAI,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 20(1). MUMBAI, MUMBAI

ITA 4846/MUM/2023

AI Insights

The case involves a procedural error where the Income Tax Appellate Tribunal (ITAT) Mumbai registered the same appeal twice under different numbers for the same assessment year, leading to two separate orders. The Revenue filed a Miscellaneous Application to rectify this mistake, resulting in the recall of one of the orders and the dismissal of the corresponding appeal as infructuous. The Tribunal acknowledged the error in the registry's handling of the appeals and corrected it by recalling the duplicate order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37905 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2019-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.R. MAKWANA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A.No. 1/Mum/2025 (Arising out of ITA No. 4846/Mum/2023) Assessment Year : 2019-20 Deputy Commissioner of Income Tax, Circle-20(1), Piramal Chambers, Mumbai vs. Sarafathali Mohammed Hasana Lebbai, 36/3, Haji Juma Compound, Sewri Cross Road, Sewri West, Mumbai PAN : ACEPL8172E (Applicant) (Respondent) ITA No. 4846/Mum/2023 Assessment Year : 2019-20 Sarafathali Mohammed Hasana Lebbai, 36/3, Haji Juma Compound, Sewri Cross Road, Sewri West, Mumbai PAN : ACEPL8172E vs. Deputy Commissioner of Income Tax, Circle-20(1), Piramal Chambers, Mumbai (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri R.R. Makwana, Sr.DR Date of Hearing : 14-02-2025 Date of Pronouncement : 04-03-2025 ORDER PER B.R. BASKARAN, A.M : M.A. No. 1/MUM/2025: The Revenue has filed this Miscellaneous Application against the order dated 27-05-2024 passed by the Tribunal in 2 M.A. No. 1/Mum/2025 & ITA No. 4846/Mum/2023 ITA No.4846/Mum/2023 relating Assessment Year (AY.) 2019-20. It is submitted by the revenue that appeal of the assessee for the very same assessment year has already been disposed of by the „F‟ Bench of the Tribunal in ITA No. 4825/Mum/2023, dt. 17-05-2024. Hence, it is submitted that the order dt. 27-05-2024 passed in ITA No.4846/Mum/2023 for the very same assessment year cannot be registered in ITBA portal, meaning thereby, it is pointed out that the Tribunal has passed two different orders against the very same order of CIT(A) passed in the hands of the assessee for AY 2019-20. Accordingly, it is prayed that suitable order may be passed to rectify the above said mistake. 2. None appeared on behalf of the assessee. However, on the basis of the facts submitted by the Revenue, we notice that the Registry has registered the appeal of the Revenue for the AY.2019-20 for the second time and both the appeals came to be posted before different Benches, which has resulted in passing of two separate orders for the very same assessment year in the hands of the assessee. Hence, the revenue is right in pointing out that the order dt. 27-05-2024 in ITA No.4846/Mum/2023 needs to be recalled, as two orders cannot be passed on the very same appeal. The mistake has happened for the reason that the registry of ITAT has registered the very same appeal of the assessee two times. Accordingly, we recall the order dt. 27-05-2024 passed in ITA No. 4846/Mum/2023. ITA No. 4846/MUM/2023: 3. With the consent of the Ld.DR, we took up the appeal numbered as ITA No.4846/Mum/2023 itself for hearing. 4. We heard the Ld.DR and perused the record. Since this appeal has been registered for second time and the Tribunal has already 3 M.A. No. 1/Mum/2025 & ITA No. 4846/Mum/2023 adjudicated the appeal registered for the first time, vide order dt. 17-05- 2024 passed in ITA No. 4825/Mum/2023, this appeal does not require any adjudication afresh. Accordingly, we dismiss this appeal of the assessee as infructuous. 5. In the result, the MA filed by the Revenue is allowed and the appeal of the assessee is dismissed as infructuous. Order pronounced in the open court on 04-03-2025 Sd/- Sd/- [SANDEEP SINGH KARHAIL] [B.R. BASKARAN] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated:- 04-03-2025 TNMM Copy to : 1. The Applicant 2. The Respondent 3. The Pr. CITconcerned 4. The D.R. ITAT,Mumbai 5. Guard File. //By Order// //True Copy // Dy./Asst. Registrar, ITAT, Mumbai "