ACIT-CIRCLE 4(2)(1), MUMBAI V. DRAEGER SAFETY INDIA PVT. LTD, MUMBAI

MA 135/MUM/2024

AI Insights

The case involves a Miscellaneous Application (M.A. No. 135/Mum/2024) by the Revenue seeking rectification of an earlier order (M.A. No. 33/Mum/2023) concerning ITA No. 1533/MUM/2022 for the assessment year 2018-19. The Tribunal initially recorded the application as filed by the Revenue, but it was actually filed by the assessee, Draeger Safety India Pvt. Ltd. The Tribunal acknowledged this error and issued a corrigendum to correct the record, thereby rectifying the misidentification of the applicant in the earlier order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776599 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2025
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Appeal Filed On: 28-05-2024
• Laws Referred To: Income-tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: LEYAQAT ALI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) M.A. No. 135/Mum/2024 (Arising out of ITA No. 1533/MUM/2022, MA No. 33/Mum/2023) Assessment Year: 2018-19 ACIT 4(2)((1), R. No. 640, 6th floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. M/s Draeger Safety India Pvt. Ltd., 9th floor, Commerz II International Business Park, Oberoi Garden City, Offi Western Express Highway, Mumbai-400063. PAN NO. AAECD 0537 A Appellant Respondent Assessee by : None Revenue by : Mr. Leyaqat Ali, Sr. DR Date of Hearing : 18/07/2025 Date of pronouncement : 17/09/2025 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the Revenue is seeking rectification in the order passed by the Tribunal in Miscellaneous Application No. 33/Mum/2023 arising from ITA No. 1533/Mum/2022 for assessment year 2018-19. 2. At the threshold, it is required to be observed that no Miscellaneous Application is maintainable against an order passed under section 254(2) of the Income-tax Act, 1961 (hereinafter Printed from counselvise.com referred to as \"the Act\"). Consequently, the present Miscellaneous Application, which seeks to assail passed in M.A. No. 33/Mum/2023 under section 254(2) of the Act, is not legally sustainable and stands rejected. 2.1However, it has been pointed out that in the order dated 26.04.2023, an inadvertent error has crept in, inasmuch Miscellaneous Application was wrongly recorded to have been filed by the Revenue, whereas in fact it had been filed by the assessee. We find merit in this submission, and to that limited extent, the order dated 26.04.2023 requires corrigendum. 2.2Accordingly, it is directed that in paragraph 1 of the said order, in the sentence wherein it has been recorded that the \"Revenue seeks to recall the order of the ITAT\", the word stand substituted with the word 4 of the said order, the expression is allowed” shall be read as allowed”. 3. With the aforesaid corrigendum, the present Miscellaneous Application is disposed of. Order pronounced in the open Court on Sd/ (RAHUL CHAUDHARY JUDICIAL MEMBER M/s Draeger Safety India Pvt. Ltd. M.A. No. 135/Mum/2024 referred to as \"the Act\"). Consequently, the present Miscellaneous Application, which seeks to assail the order dated 26.04.2023 passed in M.A. No. 33/Mum/2023 under section 254(2) of the Act, is not legally sustainable and stands rejected. However, it has been pointed out that in the order dated 26.04.2023, an inadvertent error has crept in, inasmuch Miscellaneous Application was wrongly recorded to have been filed by the Revenue, whereas in fact it had been filed by the assessee. We find merit in this submission, and to that limited extent, the order dated 26.04.2023 requires corrigendum. Accordingly, it is directed that in paragraph 1 of the said order, in the sentence wherein it has been recorded that the \"Revenue seeks to recall the order of the ITAT\", the word “Revenue” stand substituted with the word “assessee”. Likewise, in p 4 of the said order, the expression “application filed by the shall be read as “application filed by the With the aforesaid corrigendum, the present Miscellaneous Application is disposed of. unced in the open Court on 17/09/2025 Sd/- Sd/ RAHUL CHAUDHARY) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Draeger Safety India Pvt. Ltd. 2 M.A. No. 135/Mum/2024 referred to as \"the Act\"). Consequently, the present Miscellaneous the order dated 26.04.2023 passed in M.A. No. 33/Mum/2023 under section 254(2) of the Act, However, it has been pointed out that in the order dated 26.04.2023, an inadvertent error has crept in, inasmuch as the said Miscellaneous Application was wrongly recorded to have been filed by the Revenue, whereas in fact it had been filed by the assessee. We find merit in this submission, and to that limited extent, the Accordingly, it is directed that in paragraph 1 of the said order, in the sentence wherein it has been recorded that the \"Revenue “Revenue” shall . Likewise, in paragraph application filed by the Revenue application filed by the assessee is With the aforesaid corrigendum, the present Miscellaneous 5. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER Printed from counselvise.com Mumbai; Dated: 17/09/2025 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// M/s Draeger Safety India Pvt. Ltd. M.A. No. 135/Mum/2024 Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Draeger Safety India Pvt. Ltd. 3 M.A. No. 135/Mum/2024 BY ORDER, (Assistant Registrar) ITAT, Mumbai Printed from counselvise.com "