CITIZENCREDIT CO OPERATIVE BANK LIMITED (TURNER ROAD BRANCH),MUMBAI V. ITO (TDS)1(1)(4), MUMBAI

MA 207/MUM/2025

AI Insights

The case involves multiple Miscellaneous Applications (MAs) filed by Citizen Credit Cooperative Bank Limited against an order passed by the Income Tax Appellate Tribunal, Mumbai. The applications sought to recall the Tribunal's composite order dated 15.07.2025, which pertained to several income tax appeals for the assessment year 2016-17. The bank argued that their written submissions, which were crucial to the appeals, were not considered in the original order. However, the Tribunal, after reviewing the submissions and the original order, concluded that all arguments and submissions had been adequately addressed and dismissed the MAs.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784540 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 06-08-2025
• Laws Referred To: Sec 194A(3)(v), Sec 194A(3)(viia)(b)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV WAGALE
• Assessee Lawyers: SURENDRA MOHAN
• Keywords: TDS

Judgement Text

"IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER MA No.202/MUM/2025 [Arising out of ITA No. 2374/MUM/2025] (A.Y. 2016-17) MA No.203/MUM/2025 [Arising out of ITA No. 2375/MUM/2025] (A.Y. 2016-17) MA No.204/MUM/2025 [Arising out of ITA No. 2376/MUM/2025] (A.Y. 2016-17) MA No.205/MUM/2025 [Arising out of ITA No. 2377/MUM/2025] (A.Y. 2016-17) MA No.206/MUM/2025 [Arising out of ITA No. 2378/MUM/2025] (A.Y. 2016-17) MA No.207/MUM/2025 [Arising out of ITA No. 2379/MUM/2025] (A.Y. 2016-17) MA No.208/MUM/2025 [Arising out of ITA No. 2380/MUM/2025] (A.Y. 2016-17) MA No.209/MUM/2025 [Arising out of ITA No. 2381/MUM/2025] (A.Y. 2016-17) CitizenCredit Cooperative Bank Limited CTS No. 236, CitizenCredit Centre, Marve Road, Orlem, Malad West, Mumbai – 400 064, Maharashtra v/s. बनाम Income Tax Officer, (TDS)– 1(1)(4), Room No. 416, 4th Floor, Cumballa Hill, MTNL TE Building, Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai – 400026, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAC0016F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Printed from counselvise.com P a g e | 2 MA No. 202, 203, 204, 205, 206, 207, 208, 209/Mum/2025 A.Y. 2016-17 Citizen Credit Cooperative Bank Limited Appellant by : Shri Rajiv Wagale, AR Respondent by : Shri Surendra Mohan- Sr. DR Date of Hearing 22.08.2025 Date of Pronouncement 11.11.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :- 1. The above mentioned Miscellaneous Applications have been filed by the assessee for recalling of the composited Tribunal order dated 15.07.2025 passed in ITA Nos. 2374, 2375, 2376, 2377, 2378, 2379, 2380, 2381/Mum/2025. ITA No.2374/Mum/2025 was taken as ‘Lead case’. Therefore, we take up MA No. 202/Mum/2024 as the ‘Lead case’ here. 2. The assessee through its Authorised Representative in oral and written application has pleaded that the written submissions dated 07.07.2025 which go to the root of the appeal and the issue involved therein, should have been considered by the Hon’ble Bench when the submissions were made by the Departmental representative w.r.t. Sec 194A(3)(v) and Sec 194A(3)(viia)(b) and hence, the non-consideration thereof is a mistake apparent from the record and in the humble submission of the applicant and the same needs to be rectified by passing a fresh order after considering the written submissions. The Printed from counselvise.com P a g e | 3 MA No. 202, 203, 204, 205, 206, 207, 208, 209/Mum/2025 A.Y. 2016-17 Citizen Credit Cooperative Bank Limited ld.DR on the other hand has submitted that there is no apparent mistake from record. Therefore, all the Miscellaneous Applications deserve to be dismissed. 3. We have carefully considered the contentions of the assessee as also the contents of the impugned appellate order passed by us. We find that the said order has duly taken into account submissions of the ld.AR as per para 5 and 7.6 of the order and while adjudicating the case in para 7 this fact has been clearly referred.Thus, is evident that the said order duly incorporates and considered the submissions of both the rival parties and the contentions of the assessee. We also observe that the impugned order exhaustively deals with all aspects of the case including the provisions of the Act, relevant CBDT Circulars, various Tribunal and Court decisions before arriving at the conclusion. Therefore, there is no mistake apparent from the record. Accordingly,the Miscellaneous Application is dismissed. 4. In view of the above decision applying mutatis mutandis to all other above captioned appeals involving identical grounds and emanating from the same impugned appellate order, are also dismissed. Printed from counselvise.com P a g e | 4 MA No. 202, 203, 204, 205, 206, 207, 208, 209/Mum/2025 A.Y. 2016-17 Citizen Credit Cooperative Bank Limited 4. In the result, all the aforesaid Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open court on 11.11.2025. Sd/- Sd/- SANDEEP GOSAIN PRABHASH SHANKAR (न्याययक सदस्य /JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER) Place: म ुंबई/Mumbai ददनाुंक /Date 11.11.2025 Lubhna Shaikh / Steno आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अयिकरण/ ITAT, Bench, Mumbai. Printed from counselvise.com "