PR. CIT - 8, MUMBAI V. VIJAY DWELLERS P. LTD., MUMBAI

MA 169/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3079 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 25-08-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 20-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order; Rectification of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) MA No. 169/MUM/2022 (ITA No. 392/MUM/2021) Assessment Year: 2015-16 The Dy. Commissioner of Income Tax-8(3)(1), Room No. 615, 6 th floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. M/s Vijay Dwellers Pvt. Ltd., 477, 1 st floor, Babylon, Adenwala Road, King Circle, Matunga East, Mumbai-400019. PAN No. AADCV 9041 N Appellant Respondent Revenue by : Ms. Vranda Matkari, DR Assessee by : None Date of Hearing : 26/08/2022 Date of pronouncement : 26/08/2022 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the Revenue is seeking rectification of order dated 05.01.2022 for assessment year 2015-16. 2. Despite notifying none was present on behalf of the assessee. Before us, the Ld. Departmental Representative (DR) submitted that in the impugned order in para of the order u/s 263 of the Income as 03.03.2019 whereas the correct date same may be rectified accordingly. 3. We have verified the above contention of the Ld. DR and the date of order u/s 263 the Tribunal is accordingly the impugned order of the Tribunal should accordingly under: “This appeal by the assessee is directed against order dated 03.03.2021 passed under section 263 of the Income short ‘the Act’) by the Ld. Pr. Commissioner of Income [in short ‘the Ld. PCIT’] for assessment year 2015 as four grounds of appeal. Despite notifying none was present on behalf of the assessee. Before us, the Ld. Departmental Representative (DR) submitted that in the impugned order in para 1, the Tribunal has recorded the date the order u/s 263 of the Income-tax Act, 1961 (in short ‘the Act’) 3.2019 whereas the correct date is 03.03.2021 and therefore, same may be rectified accordingly. We have verified the above contention of the Ld. DR and the date of order u/s 263 of the Act mentioned in para 1 of the order of the Tribunal is accordingly rectified to 03.03.2021. The first para of the impugned order of the Tribunal should accordingly This appeal by the assessee is directed against order dated 03.03.2021 passed under section 263 of the Income-tax Act, 1961 (in short ‘the Act’) by the Ld. Pr. Commissioner of Income-tax [in short ‘the Ld. PCIT’] for assessment year 2015-16, raising as many as four grounds of appeal.” MA No. 169/M/2022 M/s Vijay Dwellers Pvt. Ltd. 2 Despite notifying none was present on behalf of the assessee. Before us, the Ld. Departmental Representative (DR) submitted that Tribunal has recorded the date tax Act, 1961 (in short ‘the Act’) is 03.03.2021 and therefore, We have verified the above contention of the Ld. DR and the of the Act mentioned in para 1 of the order of to 03.03.2021. The first para of the impugned order of the Tribunal should accordingly be read as This appeal by the assessee is directed against order dated tax Act, 1961 (in tax-8, Mumbai 16, raising as many 4. In the result, t Revenue is allowed. Order pronounced in the open Court in 26 Sd/- (PAVAN KUMAR GADALE JUDICIAL MEMBER Mumbai; Dated: 26/08/2022 Rahul Sharma, Sr. P.S. 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. //True Copy// In the result, the Miscellaneous Application filed by the ounced in the open Court in 26/08/2022. Sd/ PAVAN KUMAR GADALE) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT of the Order forwarded to : BY ORDER, (Sr. Private Secretary ITAT, Mumbai MA No. 169/M/2022 M/s Vijay Dwellers Pvt. Ltd. 3 he Miscellaneous Application filed by the /08/2022. Sd/- OM PRAKASH KANT) MEMBER Sr. Private Secretary) ITAT, Mumbai