ITO WARD 2 (2) (3), MUMBAI V. MUDRAA HOLDINGS PVT LTD, MUMBAI

MA 292/MUM/2024

AI Insights

The case involves Mudraa Holdings Private Ltd., which faced reassessment proceedings for the Assessment Years 2009-10 and 2013-14. The Income Tax Department filed Miscellaneous Applications seeking rectification of the Tribunal's order dated 28/11/2023, which had restored the appeals to the Ld. CIT(A) without adjudicating on the merits due to the absence of the assessee's representation. The Department pointed out an inadvertent error in the Tribunal's order, which incorrectly stated that Ground No. 1 was allowed. The Tribunal acknowledged the mistake and rectified the order, clarifying that the ground was not adjudicated and restored the matter to the Ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38023 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HEMANSHU JOSHI
• Keywords: Reassessment proceedings

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) MA Nos.291/Mum/2024 & 292/Mum/2024 (Arising out of ITA Nos. 2686/Mum/2023 & 2688/Mum/2023) Assessment Year: 2009-10 & 2013-14 Mudraa Holdings Private Ltd. A/306 Bachubhai Building, 187 D N Road fort, Mumbai G.P.O., Mumbai, 400001 Vs. Income Tax Officer, Ward2(2)(3), Mumbai Aaykar Bhavan, Mumbai-400002 PAN NO.AAECM4498H Appellant Respondent Assessee by : None Revenue by : Shri. Hemanshu Joshi, Sr. Dr. Date of Hearing : 15/01/2025 Date of pronouncement : 20/03/2025 ORDER PER OM PRAKASH KANT, AM By way of these Miscellaneous Applications, the Revenue is seeking rectification/recall of the order of the Tribunal dated 28/11/2023 passed in ITA No. 2686/Mum/2023 and 2688/Mum/2023 for A.Y.2009-10 and 2013-14 respectively. 2. Despite notifying appeared on behalf of the assessee, nor was any application filed. Consequently, we proceeded to hear the Miscellaneous Applications ex considering the submissions advanced by the Representative (Ld. DR). 3. The Ld. DR has brought to our attention that, in the order, the Tribunal had Learned Commissioner of Income Tax (Appeals) [Ld. CIT(A)] adjudication, as the The Ld. DR has further pointed out that, for the 2009-10, a specific ground (Ground No. 1) challenging the reassessment proceedings allowed in paragraph 5.1 of the impugned order 4. We find merit in the contention of the CIT(A) had not adjudicated upon any of the issues on the absence of representation by the assessee merely restored the appeal adjudication, without examining either the merits of the case. However, due to an paragraph of the impugned order incorrectly states that Ground No. 1 was allowed, despite the fact that it was never adjudicat Tribunal. notifying, neither any authorized representative on behalf of the assessee, nor was any . Consequently, we proceeded to hear the Miscellaneous Applications ex-parte against the assessee, after considering the submissions advanced by the learned Departmental d. DR). has brought to our attention that, in the , the Tribunal had restored the matter to the file of the Learned Commissioner of Income Tax (Appeals) [Ld. CIT(A)] adjudication, as the order of the Ld. CIT(A) was passed ex has further pointed out that, for the Assessment Year specific ground (Ground No. 1) challenging the reassessment proceedings was raised, which was allowed in paragraph 5.1 of the impugned order. ind merit in the contention of the Ld. DR had not adjudicated upon any of the issues on absence of representation by the assessee, the Tribunal had merely restored the appeal to the file of the Ld. CIT(A) for fresh , without examining either the legal grounds or the . However, due to an inadvertent error paragraph of the impugned order incorrectly states that Ground No. , despite the fact that it was never adjudicat MA Nos.291 & 292/Mum/2024 2 Mudraa Holdings Pvt. Ltd. authorized representative on behalf of the assessee, nor was any adjournment . Consequently, we proceeded to hear the against the assessee, after learned Departmental has brought to our attention that, in the impugned restored the matter to the file of the Learned Commissioner of Income Tax (Appeals) [Ld. CIT(A)] for fresh passed ex-parte. Assessment Year specific ground (Ground No. 1) challenging the was raised, which was inadvertently Ld. DR, since the Ld. had not adjudicated upon any of the issues on merits due to , the Tribunal had to the file of the Ld. CIT(A) for fresh legal grounds or the inadvertent error, the last paragraph of the impugned order incorrectly states that Ground No. , despite the fact that it was never adjudicated by the 4.1 As this constitutes a hereby rectify the order of the Tribunal was not required to be adjudicated at the Tribunal stage same stands restored to the file of adjudication, along with the other issues in dispute. 4. In the result the allowed. Order pronounced in the open Court on Sd/ (RAHUL CHAUDHARY JUDICIAL MEMBER Mumbai; Dated: 20/03/2025 Disha Raut Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// As this constitutes a mistake apparent from the record rectify the order of the Tribunal to clarify that was not required to be adjudicated at the Tribunal stage stands restored to the file of the Ld. CIT(A) for fresh , along with the other issues in dispute. In the result the Miscellaneous Applications of the revenue are nced in the open Court on 20/0 Sd/- Sd/ RAHUL CHAUDHARY) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER 3/2025 Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai MA Nos.291 & 292/Mum/2024 3 Mudraa Holdings Pvt. Ltd. mistake apparent from the record, we to clarify that Ground No. 1 was not required to be adjudicated at the Tribunal stage and the the Ld. CIT(A) for fresh of the revenue are /03/2025. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, Registrar) ITAT, Mumbai "