VIDARBHA MINING PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3)(2), MUMBAI, MUMBAI
In the result, the appeal filed by the assessee is hereby allowed
ITA 1265/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15
Bench: Ms. Kavitha Rajagopal, Jm & Ms. Padmavathy S., Am Vidarbha Mining Private Limited Deputy Commissioner Of Income 703, Samarpan Complex, Near Mirador Tax, Circle-1(3)(2), Mumbai Room No. 540, 5Th Floor, Aayakar Hotel, New Link Road, Chakala, Andheri (East), Mumbai – 400099. Vs. Bhavan, Maharshi Karve Rd, New Marine Lines, Churchgate, Mumbai – 400020. Pan/Gir No. Aaccv2506M (Assessee) : (Respondent) Assessee By : Shri. Gaurav Kabra Respondent By : Shri. G. J. Ninawe, Sr. Dr Date Of Hearing : 01.05.2025 Date Of Pronouncement : 30.07.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals)-Delhi (‘Ld. Cit(A) For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal & Has Also Filed Additional Grounds Which Are As Follows: Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case As Well As In Law, The Learned Cit(A) Has Erred In Confirming The Action Of Learned Assessing Officer In Reopening The Assessment U/S.147 Of The Act, Without Appreciating The Fact & Circumstances Of The Case. Vidarbha Mining Private Limited Vs. Dy. Cit
For Appellant: Shri. Gaurav KabraFor Respondent: Shri. G. J. Ninawe, SR. DR
Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 153CSection 250Section 68
…e is a concluded assessment, the ld. AO ought to have passed the assessment order u/s. 153C instead of Section 147 of the Act. The ld. AR relied on the decision of the Hon’ble High Court of Rajasthan in the case of Tirupati Construction Company Vs. ITO [2024] 465 ITR 611 (Rajasthan). The ld. AR also relied on the decision of the coordinate bench in the case of ITA No. 612/Mum/2020, for A.Y. 2011-12, Mr. Nilesh Bharani Vs. DCIT CC-4(1) Mumbai, order dated 28.02.2023 and also relied on the decision of Hon'ble Jurisdictional High Court in the case of Sejal Jewellery v. Union of India [2025] 171 taxmann.com 846 (Bomb…
