SARAFATHALI MOHAMMED HASANA LEBBAI,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 20(1). MUMBAI, MUMBAI
Income Tax Appellate Tribunal, MUMBAI “G” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI SANDEEP SINGH KARHAIL
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 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.
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:
With the consent of the Ld.DR, we took up the appeal numbered as ITA No.4846/Mum/2023 itself for hearing.
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 &
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.
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 [SANDEEP SINGH KARHAIL]
[B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated:- 04-03-2025
TNMM
Copy to :
The Applicant 2. The Respondent 3. The Pr. CITconcerned 4. The D.R. ITAT,Mumbai 5. Guard File.
//By Order//
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Dy./Asst.