ACIT 32 1 MUMBAI, MUMBAI V. H K PUJARA BUILDERS, MUMBAI

MA 146/MUM/2025

AI Insights

The case involves the Revenue's Misc. Application for recalling an order that dismissed their appeal due to the low tax effect, as per the CBDT Circular No.09/2024. The Revenue argued that the case fell within an exception in a different CBDT Circular, which warranted a recall of the dismissal. The Assessee countered by referencing a similar past case where the addition was deleted and the deletion was affirmed by the Tribunal and the High Court. The Tribunal decided to dismiss the Revenue's application but allowed for the revival of the appeal if the High Court's decision on the related case was reversed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777635 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 11-06-2025
• Other Referred Cases: PCIT-17 Vs. H.K. Pujara Builders
• Laws Referred To: CBDT Circular No.09/2024, CBDT Circular No. 05/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HIMANSHU JOSHI; LD.
• Assessee Lawyers: PRAKASH JOTWANI; LD
• Keywords: Tax effect

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI “E” BENCHES :: MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER M.A.No. 146/MUM/2025 (Arising out of ITA No. 4474/MUM/2024) (Assessment Year : 2015-16) ACIT-32(1), Mumbai Vs. M/s. H.K. Pujara Builders, 301, Krishna Kunj, V.L. Mehta Road, JVPD, Vile Parle West JVPD Scheme, Mumbai. PAN: AAAFH 7230 H (Appellant) (Respondent) Present for: Assessee by : Shri Prakash Jotwani, Ld. Advocate Revenue by : Shri Himanshu Joshi, Ld. Sr.D.R. Date of Hearing : 25.07.2025 Date of Pronouncement : 30.09.2025 O R D E R The Revenue has preferred the instant Misc. Application for recalling of the order dated 14/10/2024 which was passed in ITA No. 4474/MUM/2024 whereby the Revenue’s appeal was dismissed by considering the CBDT Circular No.09/2024, dated 17/09/2024 being low tax involved in the case/appeal, however, with liberty to the Revenue Department to seek recalling of the order impugned on finding of the circumstances or judgment contrary, if any. Printed from counselvise.com MA No.146/MUM/2025 (Girish Agrawal) 2 2. Learned Departmental Representative (DR) has claimed that though the amount of tax effect in this case is of Rs. 46,26,414/- which is below than the mandatory limit, as per revised CBDT Circular No. 09/2024, dated 17/09/2024, however, the case falls within the exception, as per Clause No. 3.1(h) of CBDT Circular No. 05/2024, dated 15/03/2024 and, therefore the impugned order may kindly be recalled. 3. On the contrary, learned counsel Mr. Prakash Jotwani, has submitted that in the case for the A.Y. 2014-15 an identical addition as involved in the instant case, has also been made by the AO but deleted by the Ld. Commissioner. Subsequently, the decision of the Ld. Commissioner, on appeal affirmed by the Tribunal. 3.1 The Ld. Counsel further claimed that thereafter the Hon'ble Jurisdictional High Court “in Revenue’s appeal being ITA No. 907/2022, dated 26/03/2025 for A.Y. 2014-15 titled as PCIT-17 Vs. H.K. Pujara Builders, filed against the order of Tribunal affirming the deletion of identical addition”, by taking into consideration the fact that the tax effect involved is less than Rs. 2.00 crore and, therefore, Revenue seeks leave to withdraw the appeal, allowed to withdraw the appeal, as dismissed as withdrawn but with a liberty to seek revival of the appeal by filing an appropriate application, as clearly appears from the order 26/03/2025 filed before this Court. 4. Thus, considering the peculiar facts and circumstances of the case, the instant Misc. Application is liable to be dismissed, however with a rider, that if subsequently, the Hon'ble High Court reverses the order in Assessee’s case for the A.Y. 2014-15 being ITA No. 907/2022, then the appeal under consideration on the basis of which the instant Misc. Application emanated, would be revived automatically. Printed from counselvise.com MA No.146/MUM/2025 (Girish Agrawal) 3 5. In the result, Misc. Application filed by the Revenue stands dismissed, however with a rider mentioned above. Order pronounced in the open court on 30.09.2025. Sd/- Sd/- (GIRISH AGRAWAL) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER vr/- Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai. The DR, ITAT, Mumbai ‘E’ Bench //True Copy// By Order Dy./Assistant Registrar ITAT, Mumbai. Printed from counselvise.com "