DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(3), MUMBAI, MUMBAI V. M/S S.D. CORPORATION PVT LTD, MUMBAI

MA 147/MUM/2023

AI Insights

The case involves a Miscellaneous Application filed by the revenue against an order of the Income Tax Appellate Tribunal, which mistakenly recorded the assessment year as AY 2014-15 instead of the correct AY 2013-14. The error was identified from Form No. 36, leading to the filing of the Miscellaneous Application to correct the record. The Tribunal acknowledged the mistake as apparent and corrected the assessment year in the official records.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123918 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-05-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 08-02-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI. Before Shri B. R. Baskaran (AM) & Shri Aby T. Varkey (JM) M.A. No. 147/Mum/2023 I.T.A. No. 1039/Mum/2022 (A.Y. 2014-15) DCIT, Cen. Cir-8(3) R. No. 656, 6 th Floor, Aayakar Bhavan, M. K. Road, Mumbai- 400020. Vs. S. D. Corporation Pvt. Ltd. S. P. Centre, 41/44, Minoo Desai Marg, Colaba, Mumbai-400005. (Appellant) (Respondent) Assessee by None Department by Ms. Mahita Nair (Sr. AR) Date of He aring 12/05/2023 Date of P ronounceme nt 14/06/2023 O R D E R Per Aby T. Varkey (JM) :- This Miscellaneous Application has been filed by the revenue against the impugned order of this Tribunal dated 30.06.2022 in ITA. No. 1039/M/2022. 2. The only grievance of the revenue is that in the impugned order of the Tribunal the caption depicts assessment year as AY 2014-15 whereas relevant assessment year pertaining to the appeal was for AY 2013-14 [which fact is discernable from Form No. 36]. Therefore, the mistake is apparent and so, we are inclined to correct the mistake apparent on record. Resultantly, it needs to be corrected accordingly. Therefore, the Miscellaneous application of revenue is allowed and assessment year depicted in the impugned order in caption appeal i.e. ITA. No. 1039/Mum/2022 should be read as AY 2013-14 in place of AY. 2014-15. We direct accordingly. M.A. No.147/Mum/2023 A.Y. 2014-15 S. D. Corporation Pvt. Ltd. 2 3. In the result, the miscellaneous application filed by the revenue is allowed. Pronounced in the open court on 14/06/2023 Sd/- Sd/- (B. R. Baskaran) (ABY T. VARKEY) Accountant Member Judicial Member Mumbai; Dated : 14/06/2023 Vijay Pal Singh, (Sr. PS) Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, Mumbai 5. Guard File. BY ORDER, //True Copy// (Assistant Registrar) ITAT, Mumbai