M/S. SHREE LAXMI DEVELOPERS,MUMBAI V. INCOME TAX OFFICER, SILVASSA WARD, SILVASSA, SILVASSA

MA 24/SRT/2025

AI Insights

The case involves M/s. Shree Laxmi Developers, who filed three Miscellaneous Applications against the orders dated 08.04.2025 concerning the Assessment Years 2013-14 & 2014-15. The primary issue was a clerical error in the Tribunal's previous order, where the matter was restored to the file of the CIT(A) instead of the Assessing Officer. The assessee's counsel pointed out this error during the proceedings, and both parties agreed to rectify it. The Tribunal acknowledged the mistake and corrected the order to restore the matter to the Assessing Officer for de-novo consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789387 (ITAT-SURAT)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAMITA PATEL
• Assessee Lawyers: SUBHASH BAINS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER M.A. Nos. 24 to 26/SRT/2025 (in I.T.A. Nos. 676 to 678/Srt/2024) (Assessment Years: 2013-14 & 2014-15) M/s. Shree Laxmi Developers, Shop No. 1, Sneh Sadan, Nr. St. Xavier School, Ratan Nagar, Borivali€, Mumbai-400067 Vs. Income Tax Officer, Silvasa Ward, Silvasa [PAN No.ABYFS5470M] (Appellant) .. (Respondent) Appellant by : Shri Subhash Bains, AR Respondent by: Ms. Namita Patel, Sr. DR Date of Hearing 29.08.2025 Date of Pronouncement 24.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: The present three Miscellaneous Applications have been filed by the assessee against the orders dated 08.04.2025. 2. In the present Miscellaneous Application the limited issue raised by the Ld. Counsel is that during the course of arguments before the Tribunal, it was submitted that the matter may be restored to the file of Assessing Officer for de-novo consideration. However, while passing the order, the issue was restored to the file of Ld. CIT(A). Accordingly, it is submitted that this error on this limited pointed may kindly be rectified in the interest of justice. 3. In response, Ld. DR also did not object to the specific request made by the Counsel for the assessee. Printed from counselvise.com MA Nos.24 to 26/Srt/2025 (in I.T.A. Nos. 676 to 678/Srt/2024) M/s. Shree Laxmi Developers vs. ITO Asst. Years– 2013-14 and 2014-15 - 2– 4. Accordingly, the Miscellaneous Application for the assessee is allowed and is directed that Para 7 of the order dated 08.04.2025 be suitably modified with a direction that the appeals are set-aside to the file of Assessing Officer, for de-novo consideration. 5. In the result, all the Miscellaneous Applications filed by the assessee are allowed on this limited issue. Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 on 24/11/2025 Sd/- Sd/- (BIJAYANANDA PRUSETH) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 24/11/2025 TANMAY, Sr. PS TRUE COPY आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, सूरत / DR, ITAT, Surat 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, सूरत/ ITAT, Surat 1. Date of dictation 21.11.2025 2. Date on which the typed draft is placed before the Dictating Member 21.11.2025 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S .11.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement .11.2025 6. Date on which the fair order comes back to the Sr.P.S./P.S .11.2025 7. Date on which the file goes to the Bench Clerk .11.2025 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Dispatch of the Order…………………………………… Printed from counselvise.com "