ITO - 19 (2)(3), MUMBAI V. MEHTA CONSTRUCTION, MUMBAI

MA 155/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5365 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-01-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER MA No.155/M/2021 (Arising out of ITA No.6994/M/2018) Assessment Year: 2011-12 Income Tax Officer, Ward-19(2)(3), Room No.218, 2 nd Floor, Matru Mandir, Tardeo, Mumbai – 400 007 Vs. M/s. Mehta Construction, Room No.7, 1 st Floor, Bhanji Bldg., 4 th Kumbharwada Lane, Mumbai – 400 004 PAN: AAAFM1681R (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Mehul Jain, D.R. Date of Hearing : 14.01.2022 Date of Pronouncement : 14.01.2022 O R D E R Per Kuldip Singh, Judicial Member: Heard : Miscellaneous application filed by the applicant/appellant Income Tax Officer-19(2)(3) (hereinafter referred to as the Revenue), in ITA No.6994/M/2018 seeking rectification of mistake in the name of M/s. Mehta Construction instead of Mahavir Pukhraj Chhajed is hereby allowed as headnote of the order passed by the Bench dated 19.12.2019 shows that the name of the assessee in the headnote of the order has been wrongly mentioned as “Mahavir Pukhraj Chhajed” instead of “M/s. Mehta Construction”, Room No.7, 1st Floor, Bhanji Bldg., 4th Kumbharwada Lane, Mumbai–400004, it being a mistake apparent on record. Consequently, name of the assessee/respondent be corrected as M/s. Mehta Construction. Miscellaneous application is accordingly disposed of. Order pronounced in the open court on 14.01.2022. Sd/- Sd/- (SHAMIM YAHYA) (KULIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 14.01.2022. * Kishore, Sr. P.S. MA No.155/M/2021 (Arising out of ITA No.6994/M/2018) M/s. Mehta Construction 2 Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT (A) Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.