Income Tax Appellate Tribunal - Mumbai
Income Tax Officer (Tds), Mumbai vs Hi Techno Control System Pvt Ltd, ... on 16 September, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL
"E" BENCH, MUMBAI
BEFORE SHRI. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND
SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER
MA no.530/Mum./2023
(Arising out of ITA No. 1525/Mum./2022)
(Assessment Year :2016-2017)
Income Tax Officer (TDS)
2nd Floor, Rani Mansion, Murbad Road,
Kalyan (West), Mumbai - 421301. ................ Appellant
v/s
Hi Techno Control System Pvt Ltd
Plot No. 1, Baliram Patil Industrial Estate, Kalyan
Shill Road, Behind G.R. Patil College,
Sonarpada, Kalyan-Dombivali - 421204. ................ Respondent
PAN-AACCH0649D
Assessee by : None
Revenue by :Shri. Krishnakumar Sr. DR
Date of Hearing - 13/09/2024 Date of Order - 16/09/2024
ORDER
PER SANDEEP SINGH KARHAIL, J.M.
1. The present Miscellaneous Application has been filed by the Revenue under section 254(2) of the Income Tax Act, 1961 ("the Act") seeking recall of the order dated 15/11/2022, passed under section 254(1) of the Act by the coordinate bench of the Tribunal in assessee's appeal being ITA no.1525/Mum./2022, for the assessment year 2016-17.
2. As per the Revenue, from the details available on the TRACES Portal, the demand of Rs. 85,200 was raised for the late filing fee levied under MA No. 530/Mum/2023; A.Y. 2016-17 (Arising Out of 1525/Mum/2022) Hi techno Control System Pvt Ltd section 243E of the Act for the 3rd quarter of the financial year 2015-16. Thus, in the present Miscellaneous Application, it is submitted that the order passed under section 272A(2)(k) of the Act is not available in the record of the office. Further, it is submitted that even the ITO, Ward-1 (1), Kalyan has also stated that no such order was passed by the erstwhile ITO, Ward-1 (5), Kalyan.Therefore, it is submitted that the order passed under section 272A(2)(k) of the Act is a non-existent order. Accordingly, the Revenue has prayed for the recall of the order dated 15/11/2022 passed by the coordinate bench.
3. The present Miscellaneous Application was listed for hearing on multiple occasions, however, neither anyone appeared for/on behalf of the assessee nor was any application seeking adjournment filed. The assessee through its representative has filed a written submission which was also considered while deciding the presentMiscellaneous Application. In support of the submissions made in the present Miscellaneous Application, the learned DR filed a copy of the order dated 04/01/2018 passedby the DCIT, CPC-TDS under section 154 of the Act as available on the TRACES portal, wherein demand of Rs. 85,200 was raised for the late filing fee levied under section 243E of the Act for the 3rd quarter of the financial year 2015-16. The assessee in its submission dated 11/09/2024 did not deny the facts as stated in the Miscellaneous Application.
4. Therefore, we find merits in the submissions of the Revenue. We are of the considered view that while giving the details of the appeal in the 2 MA No. 530/Mum/2023; A.Y. 2016-17 (Arising Out of 1525/Mum/2022) Hi techno Control System Pvt Ltd impugned order there is some typographical mistake. The appeal has been wrongly stated to have been instituted by the assessee against the order dated 19/02/2020 passed under section 272A(2)(k) of the Act in the body of the order as well as on the first page of the order. Despite sufficient opportunity, no material contrary to the aforesaid conclusion has been brought on record by the assessee. Therefore, we deem it appropriate to recall the order dated 15/11/2022 passed by the coordinate bench of the Tribunal. The Registry is directed to list the appeal in due course before the regular bench with advance notice to both parties. Accordingly, the Miscellaneous Application filed by the Revenue is allowed.
5. In the result, the present Miscellaneous Application by the Revenue is allowed.
Order pronounced in the open Court on 16/09/2024 Sd/- Sd/-
PRASHANT MAHARISHI SANDEEP SINGH KARHAIL
ACCOUNTANT MEMBER JUDICIAL MEMBER
MUMBAI, DATED: 16/09/2024
Poonam Mirashi, (Stenographer)
Copy of the order forwarded to:
(1) The Assessee;
(2) The Revenue;
(3) The PCIT / CIT (Judicial);
(4) The DR, ITAT, Mumbai; and
(5) Guard file.
True Co By Order
Assistant Registrar
ITAT, Mumbai
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