OM GURUKRIPA REALTORS, MUMBAI V. ASST CIT 25(2), MUMBAI

MA 116/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4401 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 27-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHOOPATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 116/MUM/2020 (ITA NO. 354/MUM/2017) ASSESSMENT YEAR: 2008-09 OM GURUKRIPA REALTORS PVT. LTD. (FORMERLY KNOWN AS OM GURUKRIPA REALTORS) A-15, TODI UDYOG NAGAR, NEAR BHAYANDER SECONDARY SCHOOL, UTTAN ROAD, BHAYANDER (WEST), THANE-401101. VS. ASSISTANT COMMISSIONER OF INCOME TAX-25(2), MUMBAI. PAN NO. AABCO 0314K APPELLANT RESPON DENT ASSESSEE BY : MR. TANMAY PHADKE, AR REVENUE BY : MR. BHOOPATHI, DR DATE OF HEARING : 16/10/2020 DATE OF PRONOUNCEMENT : 20/10/2020 ORDER PER N.K. PRADHAN, AM BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), TH E APPLICANT SEEKS RECTIFICATION OF TWO MISTAKES IN THE IMPUGNED ORDER . THE LD. COUNSEL FOR THE APPLICANT SUBMITS THAT THE NAME AND STATUS OF THE A SSESSEE HAS CHANGED FROM OM GURUKRIPA REALTORS, THE ERSTWHILE PARTNERS HIP FIRM HAVING PAN : AAGFG6644L TO OM GURUKRIPA REALTORS PVT. LTD., T HE PRIVATE LIMITED COMPANY HAVING PAN : AABCO 0314K. IT IS STATED THAT THE APPLICANT HAS BROUGHT THE SAME ON THE RECORD OF THE TRIBUNAL VIDE LETTER DATED 25.03.2019 OM GURUKRIPA REALTORS PVT. LTD. . MA NO. 116/MUM/2020 2 AND FILED THREE COPIES OF THE REVISED FORM NO. 36 C ONTAINING THE NEW NAME AND ADDRESS. HOWEVER, THE IMPUGNED ORDER CONTAINS T HE NAME OF THE APPLICANT AS OM GURUKRIPA REALTORS INSTEAD OF OM GURUKRIPA PVT. LTD.. FURTHER IT IS STATED THAT IN THE IMPUGNED ORDER (AT PAGE 4) INSTEAD OF RECORDING AS THE MATTER HAS BEEN RESTORED TO THE F ILE OF THE CIT(A), IT HAS BEEN STATED AS THE MATTER HAS BEEN RESTORED TO THE FILE OF THE AO. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) FAIRLY AG REES WITH THE ABOVE CONTENTIONS. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. INADVERTENTLY, THE ABOVE TWO M ISTAKES HAVE CREPT INTO THE IMPUGNED ORDER. WE RECTIFY IT BELOW. NOW THE CORRECT NAME AND ADDRESS OF THE APPLICANT READS AS UNDER : OM GURUKRIPA REALTORS PVT. LTD. (FORMERLY KNOWN AS OM GURUKRIPA REALTORS) A-15, TODI UDYOG NAGAR, NEAR BHAYANDER SECONDARY SCHOOL, UTTAN ROAD, BHAYANDER (WEST), THANE-401101. PAN NO. AABCO 0314K FURTHER, THE SENTENCE AT PAGE 4 WHICH IS AS THE MA TTER HAS BEEN RESTORED TO THE FILE OF THE AO IS NOW TO BE READ A S AS THE MATTER HAS BEEN RESTORED TO THE FILE OF THE LD. CIT(A). OM GURUKRIPA REALTORS PVT. LTD. . MA NO. 116/MUM/2020 3 3. IN THE RESULT, THE MA FILED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED THROUGH NOTICE BOARD UNDER RULE 34 (4) OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. SD/- SD/- (RAVISH SOOD) (N.K. PRA DHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED:20/10/2020 RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY.//ASST. REGISTRAR) ITAT, MUMBAI