Income Tax Appellate Tribunal - Mumbai
Shri. Siraj Ahmed Jamalbhai Bora, ... vs Ito Ward 1(3)(1), Mumbai on 26 March, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE: HON'BLE JUSTICE P.P. BHATT, PRESIDENT & SHRI M.BALAGANESH, AM M.A. No.290/Mum/2020 (Arising out of ITA No.1886/Mum/2019 (Assessment Year :) Shri Siraj Ahmed Jamalbhai Vs. ITO Ward 1(3)(1) Bora R.No.113, Scindia House Flat No.7, Sunswept N.M.Road nd Bunglow, 2 Cross Lane Ballard Pier Lokhandwala Complex Mumbai-400038 Andheri West Mumbai - 400 053 PAN/GIR No.APJPB5993F (Appellant) .. (Respondent) Assessee by Shri Sunil Makhija Revenue by Shri Sunil Deshpande Date of Hearing 26/03/2021 Date of Pronouncement 26/03/2021 आदे श / O R D E R PER M. BALAGANESH (A.M):
By virtue of this Miscellaneous Application, the assessee seeks to recall the order passed by this Tribunal on 28/10/2020 wherein it has been stated that only assessee had preferred the appeal before this Tribunal and Revenue had not preferred any appeal. Assessee in his Miscellaneous Application has pointed out that Revenue also had 2 MA No.290/Mum/2020 Shri Siraj Ahmed Jamalbhai Bora preferred the appeal before this Tribunal in ITA No.3853/Mum/2019 on 31/05/2019 and that this fact was not known to the assessee or his authorised representative on the scheduled date of hearing and hence, such wrong statement was made by the ld. AR before this Tribunal. It was also pointed out in the Miscellaneous Application that the ld. DR also was not able to place any evidence on record as to the fact of filing of appeal by the Revenue before the Tribunal. Since, both the appeals (i.e. assessee as well as Revenue) are to be heard together containing same issue, the assessee appeal disposed off by this Tribunal on 28/10/2020 independently, would constitute mistake apparent on record warranting rectification u/s.254(2) of the Act. Hence, we deem it fit and appropriate to recall the order passed by this Tribunal on 28/10/2020 in its entirety. The Registry is directed to fix this assessee appeal alongwith revenue appeal in ITA No.3853/Mum/2019 in normal course.
2. In the result, Miscellaneous Application of the assessee is allowed.
Order pronounced on 26/03/2021 by way of proper mentioning in the notice board.
Sd/- Sd/-
(JUSTICE P.P. BHATT) (M.BALAGANESH)
PRESIDENT ACCOUNTANT MEMBER
Mumbai; Dated 26/03/2021
KARUNA, sr.ps
3
MA No.290/Mum/2020
Shri Siraj Ahmed Jamalbhai Bora Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT DR, ITAT, Mumbai
5.
6. Guard file.
//True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mumbai