DY.CIT CENT CIRCLE-2(1) , MUMBAI V. SHRI AMISH ANANTRAI MODI, MUMBAI

MA 294/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5505 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 09-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER MA No.294/M/2023 (Arising out of ITA No.2437/M/2021) Assessment Year: 2011-12 & MA No.295/M/2023 (Arising out of ITA No.2436/M/2021) Assessment Year: 2012-13 Dy. Commissioner of Income Tax, Central Circle-2(1), 804, 8 th Floor, Pratishtha Bhavan, CGO Annex Building, M.K. Road, Mumbai - 400020 Vs. Shri Amish Anantrai Modi, B-404, Jyoti Tower, S.V. Road, Kandivali (W), Mumbai – 400 0067 PAN: AFXPM2914F (Appellant) (Respondent) Present for: Assessee by : Shri Ravikant Pathak, A.R. Revenue by : Shri Ashok Kumar Ambartha, Sr. AR. Date of Hearing : 20 . 10 . 2023 Date of Pronouncement : 07 . 11 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : Keeping in view the averments made by the applicant Dy. Commissioner of Income Tax, Central Circle-2(1), Mumbai (hereinafter referred to as the Revenue) in the miscellaneous application seeking to rectify the mistake apparent on record that MA No.294/M/2023 (Arising out of ITA No.2437/M/2021) & MA No.295/M/2023 (Arising out of ITA No.2436/M/2021) Shri Amish Anantrai Modi 2 “in the composite order dated 20.09.2022 passed in ITA Nos.1311, 1312 & 1468/M/2021 for A.Y. 2012-13, 2013-14 & 2014-15 respectively and ITA Nos.2437& 2436/M/2021 for A.Y. 2011-12 & 2012-13 respectively challenging the order under section 143(3) read with section 147 of the Income Tax Act, 1961 (for short ‘the Act’) ITA Nos.2437& 2436/M/2021 for A.Y. 2011-12 & 2012-13 respectively remained to be undecided” which fact is apparent from the perusal of the order (supra) and this fact has also not been controverted by the Ld. A.R. for the assessee, order (supra) is recalled to the limited extent that appeal bearing ITA Nos.2437& 2436/M/2021 for A.Y. 2011-12 & 2012-13 filed by the assessee otherwise shown to be decided, but actually remained undecided, are ordered to be listed for fresh hearing. 2. Registry is directed to list the appeals bearing ITA Nos.2437& 2436/M/2021 for A.Y. 2011-12 & 2012-13 for fresh hearing for 20.12.2023. 3. Consequently miscellaneous applications filed by the Revenue are hereby allowed. Order pronounced in the open court on 07.11.2023. Sd/- Sd/- (S RIFAUR RAHMAN) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 07.11.2023. * Kishor Sr.PS MA No.294/M/2023 (Arising out of ITA No.2437/M/2021) & MA No.295/M/2023 (Arising out of ITA No.2436/M/2021) Shri Amish Anantrai Modi 3 Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.