DCIT CIR 6(3)(2), MUMBAI V. KARJAT GOLF CLUB P.LTD, MUMBAI

MA 133/PUN/2023

AI Insights

This case involves a Miscellaneous Application filed by the Revenue seeking recall of an order passed by the Income Tax Appellate Tribunal in a previous appeal (ITA No.638/MUM/2016) concerning the assessment year 2010-11. The application was based on the grounds that the Tribunal had failed to adjudicate on appeal grounds nos. 3 and 4 in their earlier decision. After reviewing the application and the previous order, the Tribunal found that the omitted grounds were indeed interlinked with the already adjudicated grounds and decided to remit these grounds back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137077 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2023
• Appeal Filed By: Department
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 14-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 30-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.133/PUN/2023 (Arising out of ITA No.638/MUM/2016) िनधाᭅरण वषᭅ / Assessment Year: 2010-11 DCIT, Circle-6(3)(2), Mumbai. Vs. Karjat Golf Club P. Ltd., Tower, 1502 B One India Bulls Centre, 841 Jupier Mills, Off. Senapati Bpat Marg, Lower Parel, Mumbai- 400013 PAN : AADCK0915A Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.638/MUM/2016 for the assessment year 2010-11 dated 23.11.2022 on the ground that the Tribunal had failed to adjudicate the ground of appeal nos.3 and 4. 2. We had carefully gone through the averments made in the present Miscellaneous Application and perused the impugned order Revenue by : Shri Suhas Kulkarni Assessee by : None Date of hearing : 15.09.2023 Date of pronouncement : 25.09.2023 MA No.133/PUN/2023 2 of this Tribunal (supra). We find that the ground of appeal nos.3 and 4 are interlinked with the ground of appeal nos.1 and 2. Therefore, we make it clear that the ground of appeal nos.3 and 4 also stands remitted back to the file of the ld. CIT(A) for fresh adjudication. 3. In the result, the Miscellaneous Application filed by the Revenue stands partly allowed. Order pronounced on this 25 th day of September, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 25 th September, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-12, Mumbai. 4. The Pr. CIT-6, Mumbai. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.