IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year : 2021-22 Manjari Housing Projects LLP, The Income Tax Officer, M/s. Kalyaniwalla & Mistry LLP, Ward-41(1)(1), Esplanade House, 2nd Floor, vs. Kautilya Bhavan, 29, Hazarimal Somani Marg, G Block, Bandra Kurla Complex, Fort, Mumbai Bandra East, PAN : AARFG0014F Mumbai (Appellant) (Respondent)

Assessee by : Shri F.V. Irani Revenue by : Shri R.R. Makwana, Sr.DR Date of Hearing : 31-12-2024 Date of Pronouncement : 01-01-2025

ORDER

PER B.R. BASKARAN, A.M :

The assessee has filed this appeal challenging the order dt.03-05-2024 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2021-22. The assessee is aggrieved by the decision of the Ld.CIT(A) in restoring the issue relating to withdrawal of refund already granted to the assessee by the CPC, Bengaluru („CPC‟) to the file of the AO.

2. The facts relating to the above said issue are that the assessee had filed its return of income for the year under consideration claiming a refund of Rs.50.19