ACIT, CC-1, THANE V. J M MHATRE INFRA PVT LTD., PANVEL

MA 80/MUM/2024

AI Insights

The case involves the Assistant Commissioner of Income, Central Circle-1 Thane, as the appellant, and M/s. J M Mhatre Infra Pvt. Ltd. as the respondent. The dispute arose from the ITAT's initial order dated 22/09/2023, which contained typographical errors in paragraphs 59 and 63, incorrectly stating that the grounds raised by the assessee were confirmed instead of dismissed. The Revenue filed Miscellaneous Applications to rectify these errors. The Tribunal acknowledged the mistakes as apparent and corrected the text to reflect the dismissal of the grounds concerning the foreign travel expenses claimed by the assessee for the assessment years 2016-17 and 2017-18.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838847 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Appeal Filed On: 27-03-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHAGIRATH RAMAWAT
• Assessee Lawyers: RAJIV KHANDELWAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER MA No.80/Mum/2024 & 81/Mum/2024 (Arising out of ITA No.1670/Mum/2023 & 1669/Mum/2023) (Assessment Year :2017-18) Assistant Commissioner of Income, Central Circle-1 Thane Vs. M/s. J M Mhatre Infra Pvt. Ltd. Plot No.492, Sahakar Nagar Market Yard Panvel- 410 206 PAN/GIR No.AACCJ2959E (Appellant) .. (Respondent) Assessee by Shri Rajiv Khandelwal / Shri Aakash Kumar (Virtually present) Revenue by Shri Bhagirath Ramawat, Sr. DR Date of Hearing 13/02/2026 Date of Pronouncement 16/02/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): Aforesaid Miscellaneous Applications have been filed by the department in relation to ITAT order dated 22/09/2023 in ITA No. 1670/Mum/2023 and 1669/Mum/2023. Printed from counselvise.com MA No. 80/Mum/2024 J M Mhatre Infra Pvt. Ltd., 2 2. At the outset, it is noticed that the present Miscellaneous Applications have been filed stating that mistakes apparent on record in para 59 and para 63 of the order passed by the Tribunal. It has been brought to our notice that, due to inadvertent typographical error, the Tribunal has wrongly mentioned that the “ground raised by the assessee is confirmed”, instead of “ground raised by the assessee is dismissed”. 3. It is evident from the record that the aforesaid mistake is apparent and has crept into the order unintentionally and requires rectification in order. Accordingly, we hereby modify and substitute the contents of para 59 and para 63 of the order as under:- 59. In so far as of foreign travel expenses of Rs.10,94,405/-, in assessment year A.Y.2016-17, undisputedly this assessment had abated at the time of search, because the last date of issuing notice u/s.143(2) dated 30/09//2017 and search was conducted on 20/09/2017. On merits, we find that the ld. AO has given detailed reasons as to why assessee has failed to prove the foreign travel expenses and the purpose for the business, accordingly and without any proper facts and material brought on record to show that the foreign travel related to the business of the assessee, ground raised by the assessee is dismissed. 63. In so far as of foreign travel expenses of Rs.3,83,482/-, in this year assessment for A.Y.2017-18 had abated at the time of search because the last date of Printed from counselvise.com MA No. 80/Mum/2024 J M Mhatre Infra Pvt. Ltd., 3 issuing notice u/s.143(2) dated 30/09/2017 and search was conducted on 20/09/2017. On merits, we find that the ld. AO has given detailed reasons as to why assessee has failed to prove the foreign travel expenses and the purpose for the business, accordingly, and without any proper facts and material brought on record to show that the foreign travel related to the business of the assessee. Accordingly, ground raised by the assessee is dismissed. 4. Accordingly, para 59 and para 63 shall stand modified to the above extent and shall be read accordingly. All other findings and conclusions in the order shall remain unchanged. 5. In the result, Miscellaneous Applications filed by the Revenue are allowed. Order pronounced on 16th February, 2026. Sd/- (OM PRAKASH KANT) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 16/02/2026 KARUNA, sr.ps Printed from counselvise.com MA No. 80/Mum/2024 J M Mhatre Infra Pvt. Ltd., 4 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Printed from counselvise.com "