SHRI. DINESH THAKKAR , Mumbai V. ACIT 32 (1), Mumbai

MA 147/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6339 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 30-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.A. NO. 147/MUM./2021 ( ARISING OUT OF ITA NO. 1941 /MUM./20 19 ) ( ASSESSMENT YEAR : 20 11 12 ) M.A. NO. 148 /MUM./2021 ( ARISING OUT OF ITA NO. 1942 / MUM . / 20 1 9 ) ( ASSESSMENT YEAR : 20 12 13 ) SHRI DINESH AMRUTLAL THAKKAR (PROP. CREATIVE CONSTRUCTION) FLAT NO.2E, YASHODHAM BUILDING ROSHAN NAGAR CORNER, CHANDAVARKAR ROAD, BORIVALI (W), MUMBAI 400 092 PAN AABPI5902F . APPLICANT (ORIGINAL RESPONDENT) V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 32(1), MUMBAI . RESPONDEN T (ORIGINAL APPELLANT) ASSESSEE BY : NONE REVENUE BY : SHRI SHREEKALA PARDESHI DATE OF HEARING 27 . 0 8 .20 21 DATE OF ORDER 31.08.2021 O R D E R PER S. RIFAUR RAHMAN , A.M. B Y WAY OF THIS MISCELLANEOUS APPLICATION S , THE ASSESSEE SEEKS RECTIFICATION IN THE ORDER DATED 15 TH SEPTEMBER 2020, PASSED IN ITA NO. 194 1 & 194 2 /MUM./ 2019 , FOR THE ASSESSMENT YEAR 20 11 12 AND 2012 13, WHEREIN THE TRIBUNAL WHILE PASSING THE SAID ORDER HAS 2 SHRI DINESH AMRUTLAL THAKKAR COMMITTED A TYPOGRAPHICAL ERROR IN WRITING THE CORRECT ASSESSMENT YEAR. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS ALSO FILED A LETTER DATED 8 TH MARCH 2021, INVITING THE ATTENTION OF THIS BENCH ABOUT THE SAID TYPOGRAPHICAL ERROR CREPT IN MENTIONING THE CORRECT ASSESSMENT YEAR. 3. SINCE THE MISTAKE, AS POINTED OUT BY EITHER PARTY, BEING APPARENT ON RECORD, WE PROCEED TO RECTIFY THE SAID MISTAKE AND T HE CORRECT ASSESSMENT YEAR MAY BE READ AS ASSESSMENT YEAR 2011 12 IN ITA NO.1941/MUM./2019 AND ASSESSMENT YEAR 2012 13 IN ITA NO.1942/ MUM./2019 . THE ABOVE CORRECTIONS ARE MADE AS PER FORM NO.3 6 , FILED FOR THE RESPECTIVE APPEALS. 4. IN THE RESULT, MISCELLANEOUS APPLICATION S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.2021 SD/ - PAVAN KUMAR GADALE JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI, DATED: 31.08.2021 3 SHRI DINESH AMRUTLAL THAKKAR COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI