DCIT, CENTRAL CIRCLE 5.1 MUMBAI, MUMBAI vs. SHAH AND PARIKH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, AM & MS. KAVITHA RAJAGOPAL, JM DCIT, Central Circle, Mumbai
Per Kavitha Rajagopal, J M:
The captioned appeal has been filed by the revenue, challenging the order of the learned Commissioner of Income Tax (Appeals) 53, Mumbai (‘ld. CIT(A)’ for short), pertaining to the Assessment Year (‘A.Y.’ for short) 2013-14, which was heard by the Tribunal, where there appeared difference of opinion between the learned Members.
Consequent to the same, the Hon’ble President of ITAT, nominated Hon’ble Third
Member to adjudicate the dispute which arose between the views of Hon’ble
Accountant Member and Hon’ble Judicial Member to resolve the following question of difference arising between the Members constituting the Division Bench:
Shah and Parikh
"Whether on the facts and circumstances of the case and in law, the learned CIT(A) was correct in partly allowing the appeal of the assessee or he is to be directed to readjuicate the appeal de nova?"
The Hon’ble Third Member after duly hearing both the parties held as under: “34. Thus, on overall considerations of the facts and materials on record, I agree with the view expressed by ld. Accountant Member that in the given facts and circumstances of the case, Id. CIT(A) was justified in partly allowing the appeal of the assessee. The question of reference is accordingly decided. The original records may be returned hack to the Registry to place before the Division Bench to pass the confirmatory order as per majority view. Reference is decided as above.”
Since the Hon'ble Third Member concurred with the view expressed by the Hon’ble Accountant Member vide order dated 18.07.2025. 4. In consequence of the same and in view of the majority opinion, the appeal filed by the revenue in ITA No. 2624/Mum/2023, is hereby dismissed. Order pronounced in the open court on 01.10.2025 (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER
Mumbai; Dated: 01.10.2025
Karishma J. Pawar (Stenographer)
Copy of the Order forwarded to:
The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER,
(Dy./Asstt.