ITO 21(2)(2), V. SWAROOPSINGH MANAKTALA,

MA 162/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3622 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2010
• Appeal Filed By: Department
• Bench Allotted: E
• Assessment Year: 2004-2005
• Appeal Filed On: 11-03-2010
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E BEFORE SHRI N.V. VASUDEVAN (JM) & J. SUDHAKAR REDDY (AM) M.A. NO. 162/MUM/2010 ARISING OUT OF I.T.A.NO. 6386/MUM/2007 (ASSESSMENT YEAR : 2004-0 5) ITO 21(2)(2) C-10, 5 TH FLOOR ROOM NO. 507 PRATAKSHYAKAR BHAVAN BANDRA KURLA COMPLEX BANDRA EAST MUMBAI-400 051. VS. SHRI SWAROOPSINGH MANAKTALA C/O. RAJDEEP COLLECTION SHOP NO. 2/3, SION KOLIWADA FLANK ROAD, SION MUMBAI-400 022. APPELLANT RESPONDENT PAN/GIR NO. : ADFPN3892D ASSESSEE BY : NONE DEPARTMENT BY : SHRI L.K. AGRAWAL ORDER PER N.V. VASUDEVAN, JM :- THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE REVENUE POINTING OUT THE FOLLOWING APPARENT ERRORS IN PARA 7 OF THE ORDER THERE HAS BEEN A TYPOGRAPHICAL ERROR, WHILE DELIVERING TH E DECISION IN FAVOUR OF THE DEPARTMENT. THE HON'BLE ITAT HAS ERRONEOUSLY S TATED THAT THE ORDER OF LEARNED CIT(A) HAS BEEN REVERSED AND RESTORED TH E ORDER OF LEARNED CIT(A) IN THIS REGARD. INSTATED OF STATING THAT O RDER OF LEARNED CIT(A) HAS BEEN REVERSED AND THE ORDER OF THE ASSESSING OFFICE R IN THIS REGARD IS RESTORED. 2. WE HAVE HEARD THE SUBMISSIONS OF THE LEARNED D. R. AND ARE OF THE VIEW THAT THE MISTAKE POINTED OUT IN THE M.A. IS AP PARENT. CONSEQUENTLY THE MISTAKE IS RECTIFIED AS FOLLOWS. THE LAST SENT ENCE IN PARAGRAPH 7 AT PAGE NO. 7 OF THE TRIBUNAL ORDER WILL BE DELETED AN D THE FOLLOWING WILL BE SUBSTITUTED IN ITS PLACE :- SHRI SWAROOPSINGH MANAKTALA 2 WE, THEREFORE, REVERSE THE ORDER OF LEARNED CIT(A) AND RESTORE THE ORDER OF THE ASSESSING OFFICER IN THIS REGARD. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER HAS BEEN PRONOUNCED ON 7 TH DAY OF MAY, 2010. SD/- (SUDHAKAR REDDY) ACCOUNTANT MEMBER SD/- (N.V. VASUDEVAN) JUDICIAL MEMBER DATED : 7 TH MAY, 2010 COPY TO : 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A)-CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR CONCERNED, MUMBAI 6. GUARD FILE BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI PS