ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, SANGLI V. AMIT KANHAIYALAL GIDWANI, MUMBAI

MA 62/PUN/2023

AI Insights

The case involves two Miscellaneous Applications (M.A. No.62/PUN/2023 and M.A. No.65/PUN/2023) filed by the Revenue against the consolidated order of the Tribunal dated 30.05.2022. The original appeals pertained to the assessment years 2010-11 for Amit Kanhaiyalal Gidwani and Kailash Kanhaiyalal Gidwani, respectively. The Revenue contended that there was a mistake apparent from the record in the Tribunal's earlier decision, which had quashed the re-assessment proceedings for these assessees. The Departmental Representative argued that the assessments in question were conducted under section 143(3) of the Income Tax Act, 1961, and not under section 147, thus the Tribunal's previous findings were not applicable. The Authorized Representative for the assessees did not contest this clarification, leading to the recall of the earlier orders.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474128 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ TRIPATHI
• Assessee Lawyers: NIKHIL S. PATHAK

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER M.A. No.62/PUN/2023 (Arising out of ITA No.1792/PUN/2019 \u0001नधा\u0005रण वष\u0005 / Assessment Year : 2010-11 ACIT, Circle-1, Sangli Vs. Amit Kanhaiyalal Gidwani, City Survey No.341, Laxmi Bunglow, Revenue Colony, South Shivajinagar, Sangli – 416 416 Maharashtra PAN : AEFPG7955P Applicant Respondent M.A. No.65/PUN/2023 (Arising out of ITA No.1799/PUN/2019 \u0001नधा\u0005रण वष\u0005 / Assessment Year : 2010-11 ACIT, Circle-1, Sangli Vs. Kailash Kanhaiyalal Gidwani, City Survey No.341, Laxmi Bunglow, Revenue Colony, South Shivajinagar, Sangli – 416 416 Maharashtra PAN : ADGPG5025J Applicant Respondent आदेश / ORDER PER MS. ASTHA CHANDRA, JM : These two Miscellaneous applications at the instance of Revenue are directed against the consolidated order of Tribunal Assessee by : Shri Nikhil S. Pathak Revenue by : Shri Manoj Tripathi (through virtual) Date of hearing : 21.03.2025 Date of pronouncement : 01.04.2025 M.A. Nos.62 and 65/PUN/2023 Amit Kanhaiyalal Gidwani and Kailash Kanhaiyalal Gidwani 2 dated 30.05.2022 seeking recall of the orders in ITA Nos. 1792/PUN/2019 and 1799/PUN/2019 on the ground that a mistake apparent from record has crept in the order. 2. Registry has informed that there is delay of 116 days in filing these Miscellaneous Applications before the Tribunal. Revenue has filed condonation applications stating that there is no delay as the impugned Tribunal order was received in the office of Pr.CIT, Pune- 1 only on 14.10.2022 and the instant Miscellaneous Applications were filed within six months on 30.04.2023. Ld. Authorised Representative for the respondent-assessee failed to rebut this contention of the ld. DR. We therefore find that there is no delay in filing of the instant Miscellaneous Applications. 3. We have heard both the sides and perused the Tribunal order dated 30.05.2022 and the record placed before us. Ld. Departmental Representative referring to the contents of Miscellaneous Applications took us through the impugned order stating that Hon’ble Tribunal has decided bunch of appeals and quashed the re-assessment proceedings holding that the reopening was carried out without any application of mind and therefore not sustainable in law. Ld. DR further submitted that in case of the assessees’ namely Mr. Amit Kanhaiyalal Gidwani and Mr.Kailash Kanhaiyalal Gidwani, assessment orders for A.Y.2010-11 were passed u/s.143(3) of the Act and were not re-assessments u/s.147 of the Act and therefore the finding of this Hon’ble Tribunal will not be applicable to the appeals of the two aforementioned assessees for A.Y. 2010-11 and to this extent there is apparent mistake and these appeals need to be recalled and to be decided on merits of the case. M.A. Nos.62 and 65/PUN/2023 Amit Kanhaiyalal Gidwani and Kailash Kanhaiyalal Gidwani 3 4. On the other hand, ld. Authorised Representative for the respondent assessees was fair enough in not rebutting the contentions of the ld. Departmental Representative and admitted that there is apparent mistake and that the assessment orders for A.Y. 2010-11 for the above two assessees were passed u/s.143(3) of the Act. 5. In the light of above, we recall ITA No. 1792/PUN/2019 in the case of Mr. Amit Kanhaiyalal Gidwani and ITA No.1799/PUN/2019 in the case of Mr.Kailash Kanhaiyalal Gidwani for adjudication afresh and direct the Registry to fix these appeals for hearing on 23.04.2025. As both the parties are informed in the open court issuing separate notice of hearing is dispensed. 6. In the result, both the Miscellaneous Applications filed by the Revenue are allowed. Order pronounced on this 01st day of April, 2025. Sd/- Sd/- (MANISH BORAD) (ASTHA CHANDRA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; \u0001दनांक / Dated : 01st April, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "