SHIRISH M DALVI, KALYAN V. DCIT CIR 23(3), MUMBAI

MA 436/MUM/2022

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Shirish M. Dalvi, seeking rectification of the Tribunal's earlier order due to the non-consideration of a specific ground related to the disallowance of business expenses. The ground in question pertained to the confirmation of a 50% disallowance on expenses amounting to Rs.29,66,610, which were claimed to be wholly incurred for business purposes. The Tribunal acknowledged the oversight and recalled the order to the extent of adjudicating the mentioned ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123659 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: G
• Next Hearing Date: 23-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 27-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) MA No. 436/MUM/2022 (Arising out of ITA No. 3545/MUM/2014) Assessment Year: 2010-11 Shirish M. Dalvi, D Block, 1 st floor, Zojwala Complex, Sahajanand Chowk, Kalyan-421301. Vs. DCIT Circle-23(3), 3 rd floor, C-10, Pratyaksha Kar Bhavan, Bandra East, Mumbai-400051. PAN No. AADPD 0358 H Appellant Respondent Assessee by : Mr. Deepak Tralshawala Revenue by : Ms. Richa Gulati, DR Date of Hearing : 24/03/2023 Date of pronouncement : 28/04/2023 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the assessee is seeking rectification/recall of the order of the Tribunal dated 3545/M/2014 for assessment year 2010-11. 2. Before us, the Ld. Counsel of the assessee addressing the miscellaneous application submitted that the assessee want to press only the issue of non-consideration of the ground No. 7 of the appeal by the Tribunal. The ground reproduced as under: "On the facts and in the circumstances of the case and in law the learned Assessing Officer has erred and Learned CIT(A) has erred in confirming disallowance @ 50 the expenses of Rs.29,66,610/ for the purposes of business of the Appellant." 2.1 The Ld. Counsel submitted that this ground has not been adjudicated by the Tribunal which being a mistake apparent from record, therefore, the order of the Tribunal that extent. 3. The Ld. Departmental Representative (DR) could not controvert the submission of the Ld. Counsel of the assessee. 4. We have heard rival submission of the parties on the issue dispute. This ground No. 7 was raised in the ground reproduced in Form No. 36, however same ground is appearing the order (supra) h annexed to Form No. 36 ground No. 5. On perusal of the this ground has not been adjudicated by the Tribunal, which being a mistake apparent from record. The order of the Tribunal is recalled to the extent of adjudication of ground No. 7 (ground No. 5 as per separate sheet of grounds raised appeal by the Tribunal. The ground No. 7 raised in Form No. 36 as under: "On the facts and in the circumstances of the case and in law the learned Assessing Officer has erred and Learned CIT(A) has erred in confirming disallowance @ 50 the expenses of Rs.29,66,610/- which were incurred wholly for the purposes of business of the Appellant." The Ld. Counsel submitted that this ground has not been adjudicated by the Tribunal which being a mistake apparent from he order of the Tribunal needs to be recall he Ld. Departmental Representative (DR) could not controvert the submission of the Ld. Counsel of the assessee. We have heard rival submission of the parties on the issue ispute. This ground No. 7 was raised in the ground reproduced in 36, however in the grounds annexed as separate sheet ground is appearing as ground at Sr. No. 5. The Tribunal in has reproduced the ground as per the sheet nexed to Form No. 36, where this ground No. 7 is appear ground No. 5. On perusal of the impugned order, it this ground has not been adjudicated by the Tribunal, which being a mistake apparent from record. The order of the Tribunal is recalled to the extent of adjudication of ground No. 7 (ground No. 5 as per separate sheet of grounds raised) of the appeal Shirish M. Dalvi 2 MA No. 436/M/2022 in Form No. 36, is "On the facts and in the circumstances of the case and in law the learned Assessing Officer has erred and Learned CIT(A) has erred in confirming disallowance @ 50% out of which were incurred wholly The Ld. Counsel submitted that this ground has not been adjudicated by the Tribunal which being a mistake apparent from to be recalled to he Ld. Departmental Representative (DR) could not controvert the submission of the Ld. Counsel of the assessee. We have heard rival submission of the parties on the issue-in- ispute. This ground No. 7 was raised in the ground reproduced in in the grounds annexed as separate sheet, No. 5. The Tribunal in as reproduced the ground as per the sheet here this ground No. 7 is appearing as impugned order, it is evident that this ground has not been adjudicated by the Tribunal, which being a mistake apparent from record. The order of the Tribunal is recalled to the extent of adjudication of ground No. 7 (ground No. 5 of the appeal. The Registry is directed to fix the appeal for hearing in regular course and intimate the parties accordingly. 5. In the result, the Miscellaneous Application of the assessee is accordingly allowed partly. Order pronounced in the open Court on Sd/ (SANDEEP SINGH KARHAIL JUDICIAL MEMBER Mumbai; Dated: 28/04/2023 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// is directed to fix the appeal for hearing in regular course and intimate the parties accordingly. he Miscellaneous Application of the assessee is accordingly allowed partly. Order pronounced in the open Court on 28/04/2023. Sd/- Sd/ SANDEEP SINGH KARHAIL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Shirish M. Dalvi 3 MA No. 436/M/2022 is directed to fix the appeal for hearing in regular course and he Miscellaneous Application of the assessee is 04/2023. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai