Dy. Commissioner of Income-tax, Circle-2(1)(1), Surat V. Shree Gyanchand Bhanwarlal Jain, Surat

MA 538/MUM/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2865 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-04-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 10-09-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 153A

Judgement Text

I N T H E INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM M A N o . 5 3 8 / M u m / 2 0 2 3 A r i s i n g o u t o f I T A 8 8 3 / M u m / 2 0 1 9 (A s s e s s m e n t Y e a r 2 0 1 3-14) D y. C o m m i s s i o n e r o f In c o m e T a x , C i r c l e 2 ( 1 ) ( 1 ) R o o m N o . 6 1 2 , 6 th Fl o o r , A a yk a r Bh a v a n M a j u r a G a t e , S u r a t 3 9 5 0 0 1 V s . S h r e e G ya n c h a n d B h a n w a r l a l J a i n 2 0 3 , V i s h w a s A p a r t m e n t , G h i ya S h e r i , M a h i d h a r p u r a , S u r a t 3 9 5 0 0 3 (Applicant) (Respondent) PAN No. ACWPJ4796L M A N o . 5 3 9 / M u m/ 2 0 2 3 A r i s i n g o u t o f I T A N o . 8 7 1 / M u m / 2 0 1 9 (A s s e s s m e n t Y e a r 2 0 1 3-14) D y. C o m m i s s i o n e r o f In c o m e-t a x , C i r c l e 2 ( 1 ) ( 1 ) R o o m N o . 6 1 2 , 6 th Fl o o r , A a yk a r Bh a v a n M u j r a G a t e , S u r a t V s . S h r i S u k h p a l B P r a j a p a t 6 / 2 0 0 5 , 2 0 2 , G h a n s h ya m Bu i l d i n g , H a t h F a l i a , H a r i p u a , S u r a t-3 9 5 0 0 3 (Applicant) (Respondent) PAN No. AOHPP4706R M A N o . 5 4 0 / M u m / 2 0 2 3 A r i s i n g o u t o f I T A 8 9 0 / M u m / 2 0 2 3 (A s s e s s m e n t Y e a r 2 0 1 3-14) D y. C o m m i s s i o n e r o f In c o m e T a x C i r c l e 2 ( 1 ) ( 1 ) R o o m N o . 6 1 2 , 6 th Fl o o r , A a yk a r Bh a v a n M a j u r a G a t e , S u r a t 3 9 5 0 0 1 V s . S m t . P o o j a G a u t a m J a i n , LH o f ( l a t e ) S h r i G a u t a m 2 0 3 , V i s h w a s A p a r t m e n t , G h i ya S h e r i , M a h i d h a r p u r a , S u r a t 3 9 5 0 0 3 (Applicant) (Respondent) PAN No. AFRPJ5886P Assessee by : N o n e Revenue by : S h r i H . M . B h a t t , D R D a t e o f h e a r i n g : 1 9 . 0 4 . 2 0 2 4 Date of pronouncement : 23.04. 2 0 2 4 Page | 2 A.Y. 2013-14 MA Nos. 538 to 540/Mum/2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. MA Nos. 539,540 & 538/Mum/2023 is filed by the Dy. Commissioner of income Tax, Circle 1(1), Surat in ITA Nos. 890/Mum/2019, 883/Mum/2019 and 871/Mum/2019 for A.Y. 2013-14, wherein the co- ordinate Bench vide a consolidated order passed on 31 st March, 2013, wherein the appeal filed by the assessee against the order dated 31 st December, 2018, of Commissioner of Income-tax (Appeals) [learned CIT (A)] arising out of the order under Section 153A of the Income-tax Act, 1961 (the Act) by the learned Assessing Officer was disposed of holding that assessment for the impugned assessment year is concluded assessment and in absence of any incriminating material, no addition can be made in the hands of the assessee. 02. The learned Assessing Officer states that co-ordinate bench has taken the date of search as 3 rd October, 2023, instead of 3 rd October, 2013. Therefore, if the correct date of search is taken the assessment is not a concluded assessment and addition can be made even independent of any incriminating material. Therefore, order of the co-ordinate Bench suffers from the error. 03. Despite notice, none appeared on behalf of the assessee. Therefore, these Miscellaneous Applications of the learned Assessing Officer is decided on the merits of the case as per information available on record. 04. On careful considerations of the arguments of the learned Departmental Representative and on examination of the facts on record, we find that co- ordinate Bench while deciding the appeal for A.Y. 2013-14 has held that this is concluded assessment. While reaching at this conclusion, the co- ordinate Bench has taken the date of search as 3 rd October, 2023, in fact the date of search is on 3 rd October, 2013. Thus, there is an error apparent Page | 3 A.Y. 2013-14 MA Nos. 538 to 540/Mum/2023 in the order of the co-ordinate Bench in recording the correct date of search. Thus, order of the co-ordinate Bench suffers from the error of recording incorrect date of search and thereby reaching at unsustainable conclusion. . Accordingly, the appellate order in case of the above three assessee’s for A.Y. 2013-14, are recalled. The Registry is directed to fix the date of hearing by notice to the assessee in all these three ITAs. 05. Accordingly, the Miscellaneous Applications filed by the learned Assessing Officer are allowed. Order pronounced in the open court on 23.04.2024. S d /- S d /- (AMIT SHUKLA) ( P R A S H A N T M A H A R IS H I) ( J U D IC IA L M E M BE R ) (A CC OU NT A NT M EM BE R) Mumbai, Dated: 23.04. 2024 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai