ITO 32(2)(1), MUMBAI V. SHRI. SAMARENDRA PATHAK, MUMBAI

MA 166/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3227 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-08-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 19-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA NAIR

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) M.A. No.166/Mum/2022 in I.T.A. No. 517/Mum/2020 (A.Y. 2011-12) ITO-32(2)(1) Kautilya Bhavan Room No. 704 BKC, Bandra-E Mumbai-400 051. Vs. Smt. Jasmin Ramesh Chandra Desai 602, Shashi Apartment Ramraj P, Devidas Lane Boriwali-West Mumbai-400 103. PAN : AAAPD4848B (Appellant) (Respondent) Assessee by None Department by Ms. Smita Nair Date of Hearing 12.08.2022 Date of Pronouncement 12.08.2022 O R D E R The Revenue has filed this Miscellaneous Application submitting that name of the assessee has been wrongly mentioned in the appellate order dated 20.10.2021 in the hands of the assessee herein. 2. None appeared on behalf of the assessee. The Learned DR submitted that name of the assessee herein is “Smt. Jasmin Ramesh Chandra Desai”. However, in the impugned appellate order passed by the Tribunal, the name of the assessee has been wrongly mentioned as “Samarendra Pathak”, who happened to be the Assessing Officer of the assessee, i.e., the respondent. In support of this submission, the Ld D.R invited my attention to the orders passed by Ld CIT(A) and AO. Accordingly, learned DR submitted that the same is a mistake apparent from record and hence the name of the assessee may be corrected in the cause title of the appellate order dated 20.10.2021 passed by the Tribunal. 2 3. I have heard learned DR and perused the record. I find that there is mistake apparent from record in mentioning the name of the assessee and hence the same needs to be rectified. 4. Accordingly, name of the assessee mentioned in the appellate order dated 20.10.2021 as “Samarendra Pathak” is substituted by the name “Smt. Jasmin Ramesh Chandra Desai” and the said order shall be read accordingly. 5. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open court on 12.08.2022. Sd/- (B.R. BASKARAN) ACCOUNTANT MEMBER Mumbai; Dated : 12/08/2022 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai