CIT (EXEMPTION), MUMBAI V. SAIFEE BURHANI UPLIFTMENT TRUST, MUMBAI

MA 458/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0222 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 05-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 29-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 263; 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM MA Nos.457 & 458/MUM/2023 [Arising out of ITA Nos.589 & 590/MUM/2021] Assessment Years: 2016-17 & 2017-18 CIT (Exemption) Mumbai v. Saifee Burhani Upliftment Trust Muffaddal Shopping Arcade Ramchandra Bhatt Marg Umarkhadi, Chinchbunder Mumbai (Applicant) (Respondent) PAN No.AAITS3160K Assessee by: Shri Tanzil R Padvekar Revenue by: Ms. Mahita Nair, D.R. Date of hearing : 6.10.2023 Date of pronouncement : 2.11.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. These two Miscellaneous Applications are filed by the Dy. CIT (Exemption)-2(1), Mumbai against the order of the Coordinate Bench of the Tribunal in ITA No.589/MUM/2021 and ITA No. 590/MUM/2021 for assessment years 2016-17 and 2017-18, dated 7/7/2022, wherein the appeals filed by the assessee against the orders passed by the CIT under section 263 of the Income Tax Act, 1961(the Act) were upheld. The appeals of the assessee were dismissed. Page 2 of 3 MA Nos.457 & 457/MUM/2023 Saifee Burhani Upliftment Trust 02. Now the Revenue has come up with the Miscellaneous Applications. The Learned Assessing Officer states that paragraph No. 22 in the order of the Coordinate Bench requires to be deleted. 03. In the Miscellaneous Application, no reasons are given that why that paragraph is a mistake. 04. The Learned DR also did not show us anything, which shows that the above paragraph should not have been included. 05. The ld AR stated that ITAT has decided the appeal against the assessee and in Para no 22 of that order has directed assessee to consider the claim of the assessee after examination and giving opportunity of hearing to assessee. Thus, there is no mistake in the order of ITAT. 06. We have carefully considered the rival contention and perused the order of the ITAT as well as the contents of MA. 07. We find that by the above paragraph [Para no 22], the Coordinate Bench has directed ld AO that while framing assessment under section 143(3) read with 263 of the Act, the Learned Assessing Officer must examine the facts on the record and while passing fresh assessment order, the assessee must be granted an opportunity of hearing, because the CIT, when passed the order under section 263 of the Act, did not give proper opportunity of hearing to the assessee. Therefore, we find no mistake in the order of the Coordinate Bench. 08. Accordingly, Miscellaneous Application No.457/MUM/2023 for assessment year 2016-17 is dismissed. Page 3 of 3 MA Nos.457 & 457/MUM/2023 Saifee Burhani Upliftment Trust 09. Miscellaneous Application No.458/MIM/2023 is on identical facts requesting deletion of paragraph No.22 of the order of the Tribunal, which we have already dealt with in Miscellaneous Application No.457/MUM/2023 of the Learned Assessing Officer. For the same reasons, we also dismiss Miscellaneous Application No.458/MUM/2023 for assessment year 2017-18. 10. In the result, both the Miscellaneous Applications are dismissed. Order pronounced in the open Court on 02/11/2023. Sd/- Sd/- [PAVAN KUMAR GADALE] [PRASHANT MAHARISHI] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:-2/11/2023 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR By order Assistant Registrar