PODDAR & ASHISH DEVELOPERS, V. ITO 15(1)(3),

MA 120/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2140 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 01-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBER DAS

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,MUMBAI - C BENCH , , BEFORE S/SH. VIJAY PAL RAO, JUDICIAL MEMBER & SHRI RAJENDRA,ACCOUNTANT MEMBER MA NO.120/MUM/2014-ARISING OUT OF ITA NO. 3559/M UM/2011-ASSESSMENT YEAR 2008-09 PODDAR & ASHISH DEVELOPERS, 115, 5-C, COURT CHAMBERS, 35, NEW MARINE LINES, MUMBAI-400020 PAN: AAAAP4750D VS. ITO 15(1)(3) MATRU MANDIR, R.NO. 108, MUMBAI-400007 ( / APPELLANT ) ( / RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI PITAMBER DAS ! ' # / DATE OF HEARING : 27-06-2014 $%&' ! ' # / DATE OF PRONOUNCEMENT : 27-06-2014 () / O R D E R PER RAJENDRA, A.M. : VIDE ITS MISCELLANEOUS APPLICATION (MA),DATED 01.04 .2014,ASSESSEE-COMPANY HAS STATED THAT THERE IS MISTAKE APPARENT ON RECORD IN THE ORDER PA SSED BY THE TRIBUNAL FOR THE ASSESSMENT YEAR (AY) 2008-09,THAT IN THE CONCLUDING SENTENCE IN PLA CE OF ASSESSING OFFICER (AO), ASSESSEE HAS BEEN MENTIONED.DURING THE COURSE OF HEARING BEFORE US,DEPARTMENTAL REPRESENTATIVE (DR) CONCEDED THAT THERE WAS A TYPOGRAPHICAL MISTAKE IN THE ORDER OF THE TRIBUNAL FOR THE AY 2008-09. WE HAVE PERUSED THE ORDER FOR THE SAID AY. WE FIND THAT THE CONCLUDING SENTENCE OF THE ORIGINAL READS AS UNDER: AS THE ISSUE HAS ALREADY BEEN DECIDED AGAINST THE ASSESSING OFFICER BY US, WHILE ADJUDICATING THE APPEAL FOR THE LAST ASSESSMENT YEA R, SO, FOLLOWING THE SAME WE DECIDE EFFECTIVE GROUND OF APPEAL AGAINST THE ASSESSEE FOR THIS YEAR ALSO. WE FIND THAT WHILE ADJUDICATING THE APPEAL,WE HAVE DECIDED THE ISSUE AGAINST THE AO, THEREFORE, THE SENTENCE SHOULD READ AS UNDER: AS THE ISSUE HAS ALREADY BEEN DECIDED AGAINST THE ASSESSEE BY US, WHILE ADJUDICATING THE APPEAL FOR THE LAST ASSESSMENT YEAR, SO, FOLLOWING THE SAME WE DECIDE EFFECTIVE GROUND OF APPEAL AGAINST THE ASSESSING OFFICER FOR THIS YEAR ALSO. AS A RESULT, M.A. FILED BY THE ASSESSEE ST ANDS ALLOWED. * ' +', * ' +', * ' +', * ' +', - * ' - * ' - * ' - * ' . . . . / / / / 0 0 0 0 1 1 1 1 - - - - ( ( ( ( 2 22 2 3' 3' 3' 3' 0 0 0 0 ' ' ' ' 45 4545 45 . ORDER PRONOUNCED IN TH E OPEN COURT ON 27 TH JUNE, 2014. () ! $%&' +6 0 27 TWU 201 4 % ! 1 7 SD/- SD/- ( / VIJAY PAL RAO) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER +8 / MUMBAI, 0 /DATE: 27.06.2014 MA NO. 120/MUM/2014(ARISING OUT OF ITA NO. 3559/MU M/2011) PODDAR & ASHISH DEVELOPERS 2 SK () () () () ! !! ! ' ' ' ' 9&' 9&' 9&' 9&' / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ 8: ( (; , 4. THE CONCERNED CIT / 8: ( (; 5. DR C BENCH, ITAT, MUMBAI / < 1 '- L LL LH HH H => , ( . . . +8 6. GUARD FILE/ 1 = ? ' ' //TRUE COPY// () / BY ORDER, @ / 4 DY./ASST. REGISTRAR ( - ' , +8 /ITAT, MUMBAI