2025 (8) TMI 1320

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....N KHODPIA, AM: The present appeal of assessee in ITA 1525/MUM/2022, in first round before the ITAT Mumbai was disposed of vide order dated 15/11/2022, however, the matter has been recalled, on the request of the revenue by filing of Miscellaneous Application, raising the ground that there is a mistake apparent on record within the meaning of section 254(2) of the act, that the impugned order u/s ....

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.... the MA filed by the revenue in MA No 530/Mum/2023 was allowed and the matter recalled for fresh adjudication. 3. On the present date of hearing, before us, none appeared on behalf of the assessee, which is noticed to be the assessee's persistent conduct, in previous several hearings, therefore, the matter has been taken up for adjudication, based on material on record and submissions by the Ld. ....

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....esent case. On this issue assessee placed its reliance on the decision of ITAT Delhi in the case of Bathline India (P) Ltd in ITA No. 9336 to 9341/Del/2019, wherein the late filing fee u/s 234E r.w.s. 200A was deleted observing that the defaults involved therein pertains to a period prior to 01.06.2015, whereas the relevant provision u/s 200A(1)(c) has been enacted toforce w.e.f. 01.06.2015. Simil....