MRS. PRATIBHA M. KOTHARI, MUMBAI V. ITO 29(3)(1), MUMBAI

MA 106/MUM/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9404 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 14-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी”, मुंबई Įी ǒवकास अवèथी, Ûयाियक सदèय के सम¢ IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER एम.ए.सं. 106/मुं/2021 इन.आ.अ.सं.3171/मुं/2019 (िन.व.2009-10) M.A. NO.106/MUM/2021 in ITA No. 3171/MUM/2019 (A.Y.2009-10) Mrs. Pratibha M. Kothari B/9, Anagha Society, S.N. road, Tambe Nagar, Mulund (West), Mumbai-400080. PAN: AGSPK9744M ...... Ĥाथ[क/Applicant बनाम Vs. ITO-29(3)(1), Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051. ..... Ĥितवादȣ/Respondent Ĥाथ[क Ʈारा/ Applicant by : Shri Swapnil Mondkar Ĥितवादȣ Ʈारा/Respondent by : Sh. Sanjay J. Sethi सुनवाई कȧ ितिथ/ Date of hearing : 27/08/2021 घोषणा कȧ ितिथ/ Date of pronouncement : 21/09/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M: This Miscellaneous Application (MA) has been filed by the assessee/applicant seeking rectification in the order of Tribunal dated 08.12.2020 in ITA No. 3171/Mum/2019. 2 एम.ए.सं. 106/मुं/2021 (िन.व.2009-10) M.A. NO.106/MUM/2021 (A.Y.2009-10) 2. Sh. Swapnil Mondkar appearing on behalf of the assessee pointed that in para-5 of the order, the Tribunal has held that disallowance @ 25% of the total expenditure claimed under the heads Labour Charges, Site Expenses and Conveyance and Travelling Expenses would meet the ends of justice. The CIT(A) has already granted part relief in respect of the expenditure under the head Labour Charges. The dispute is only with regard to the expenditure incurred in cash. The findings given by the Tribunal in para-5 would result in enhancement of disallowance of Labour Charges. 3. Sh. Sanjay J. Sethi representing the Department opposed the M.A. filed by the assessee. However, the ld. DR admitted that the direction of the Tribunal in para-5 of the order dated 08.12.2020 would result in enhancement of disallowance on labour charges. 4. Both sides heard. A perusal of the Tribunal order dated 08.12.2020 reveals that a mistake has crept in para-5 at page-4 of the order. A typographical error has occurred, the word “cash” remain to be inserted in between the expression “total expenditure”. The order requires minor correction. After insertion of word “cash” in between the expression “total expenditure”, the expression shall read as “total cash expenditure”. The corrected directions would hence, read as under: “Taking into consideration entirety of facts, disallowance @ 25% of the total cash expenditure claimed under the three head i.e. labour charges, site expenses and conveyance and travelling expenses, would meet the ends of justice. I hold and direct accordingly.” 5. It is relevant to mention that with the above correction, there would be no change in the final result of the appeal. 3 एम.ए.सं. 106/मुं/2021 (िन.व.2009-10) M.A. NO.106/MUM/2021 (A.Y.2009-10) 6. In the result, the M.A. filed by the assessee is allowed in the aforesaid terms. Order pronounced in the open court on Tuesday, the 21 st day of September, 2021. Sd/- (VIKAS AWASTHY) Ûयाियक सदèय / JUDICIAL MEMBER मुंबई/Mumbai, Ǒदनांक/Dated: 21/09/2021 SK, PS Ĥितिलǒप अĒेǒषतCopy of the Order forwarded to : 1. अपीलाथȸ/The Appellant , 2. Ĥितवादȣ/ The Respondent. 3. आयकर आयुƠ(अ)/ The CIT(A)- 4. आयकर आयुƠ CIT 5. ǒवभागीय Ĥितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 6. गाड[ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai