ITO WARD 3(3), Thane V. M/S SIMMY ELECTROMECH, Thane

MA 184/MUM/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7498 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण म ु ंबई पीठ “एस एम सी” ी वकास अव थी, या यक सद य एवं ी एस. रफौर रहमान, लेखा सद य के सम IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER MA NO.184/MUM/2021 [ Arising out of ITA NO.322/MUM/2019(A.Y.2010-11)] Income Tax Officer – 3(3), Room No.8, 6 th Floor, B-Wing, Ashar IT Park, Road No.16Z, Wagle Estate, Thane(West) Thane 400 604 ...... ाथ /Applicant बनाम Vs. M/s. Simmy Electromech, Plot No.A-260, MIDC Road, No.16Z, Wagle Estate, Thane (W) – 400 604 PAN: AAQFS-1511-G ..... तवाद /Respondent ाथ वारा/ Applicant by : Shri B K Bagchi, तवाद वारा/Respondent by : None स ु नवाई क त थ/ Date of hearing : 26/11/2021 घोषणा क त थ/ Date of pronouncement : 26/11/2021 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous application has been filed by the Revenue seeking rectification in the order of Tribunal dated 28/01/2020 in ITA No.322/Mum/2019 for assessment year 2010-11. 2 MA NO.184/MUM/2021 2. Shri B.K.Bagchi representing the Department pointed that there is a mistake in mentioning of assessment year in the cause title of the order. Instead of assessment year 2010-11, the assessment year has been wrongly mentioned as 2011-12, hence, the same needs to be rectified. 3. We have heard the submissions made by ld.Departmental Representative and have examined the records. The appeal by the Revenue pertains to assessment year 2010-11. In the cause title of the order, the assessment year has been inadvertently mentioned as assessment year 2011-12. The assessee has also filed a letter endorsing the mistake pointed by the Revenue in Miscellaneous Application seeking rectification in mentioning the assessment year. 4. We find that there is a mistake in mentioning of assessment year in the cause title of the order dated 28/01/2020 and the same is hereby rectified. The assessment year after rectification be read as Assessment Year 2010-11. With the above correction, there would be no change in the final outcome of the order. 5. In the result, Miscellaneous Application by the Revenue is allowed. Order pronounced in the open Court on Friday the 26 th day of November, 2021 Sd/- Sd/- (S.RIFAUR RAHMAN) (VIKAS AWASTHY) लेखा सद य/ACCOUNTANT MEMBER या यक सद य/JUDICIAL MEMBER म ु ंबई/ Mumbai, दनांक/Dated 26/11/2021 Vm, Sr. PS(O/S) 3 MA NO.184/MUM/2021 त ल प अ े षतCopy of the Order forwarded to : 1. अपीलाथ /The Appellant , 2. तवाद / The Respondent. 3. आयकर आय ु त(अ)/ The CIT(A)- 4. आयकर आय ु त CIT 5. वभागीय त न ध, आय.अपी.अ ध., म ु बंई/DR, ITAT, Mumbai 6. गाड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai