MOHINUDDIN ANWAR GHASWALA,JOGESHWARI WEST vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 41(4)(1), MUMBAI

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ITA 1083/MUM/2026Status: DisposedITAT Mumbai11 May 2026AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the impugned order was recalled by the CIT(A) and the appeal is pending fresh consideration, the present appeal challenging the recalled order is infructuous.

What were the facts?

The assessee appealed an order from the CIT(A). During the hearing, it was submitted that the CIT(A) had considered facts from a different assessment year. The CIT(A) recalled its order and the assessee's appeal is pending fresh consideration.

What were the issues?

Whether an appeal against an order that has been recalled and is pending fresh consideration is maintainable.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI SANDEEP SINGH KARHAILSHRI BIJAYANANDA PRUSETH

For Appellant: Ms. Manisha Ghind (virtually appeared)
For Respondent: Shri Vikas Chandra, Sr.DR

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

ITA No. 1083/Mum./2026 (Assessment Year : 2013-14) Mohinuddin Anwar Ghaswala, 142/48, Ghaswala Estate S.V. Road, Jogeshwari (West), Mumbai - 400102 ……………. Appellant PAN : AFPPG2300H v/s

Deputy Commissioner of Income Tax, Circle – 41(4)(1), C 41-43, Avenue-3, Near Videsh Bhavan, G-Block BKC, Gilban Area, ……………. Respondent Bandra Kurla Complex, Bandra East, Mumbai – 400051

Assessee by : Ms. Manisha Ghind (virtually appeared) Revenue by : Shri Vikas Chandra, Sr.DR

Date of Hearing – 20/04/2026 Date of Order – 11/05/2026

O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 04.11.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2013-14.

2.

During the hearing, the learned Authorized Representative (“learned AR”), at the outset, submitted that the learned CIT(A) while deciding the assessee’s appeal vide impugned order considered the facts of the assessee for the

2 ITA No. 1083/Mum/2026 (A.Y. 2013-14)

assessment year 2016-17. The learned AR submitted that since facts of some other year were considered instead of the year under consideration, the assessee filed a rectification application before the learned CIT(A), which was allowed by the learned CIT(A) and the impugned order dated 04.11.2025 was recalled. Thus, the learned AR submitted that the assessee’s appeal before the learned CIT(A), against the assessment order dated 26.05.2023 passed under section 147 read with section 144B of the Act for the assessment year 2013-14, is currently pending consideration before the learned CIT(A) for passing an order afresh and hearing in appeal was refixed recently on 10.04.2026.

3.

Having considered the submissions of both sides and perused the material available on record, we are of the considered view that as the impugned order dated 04.11.2025 has itself been recalled by the learned CIT(A) and the assessee’s appeal is pending fresh consideration before the learned CIT(A), therefore, the present appeal challenging the said impugned order is rendered infructuous, and thus, the same is dismissed. We may clarify that the dismissal of the present appeal shall not in any manner affect the rights of the assessee against the de novo order passed by the learned CIT(A) in assessee’s appeal against the assessment order dated 26.05.2023.

4.

In the result, the present appeal by the assessee is dismissed. Order pronounced in the open Court on 11/05/2026

Sd/- Sd/- SANDEEP SINGH KARHAIL BIJAYANANDA PRUSETH JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 11/05/2026 Prabhat

3 ITA No. 1083/Mum/2026 (A.Y. 2013-14)

Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai

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