DCIT CIR 16(2), V. ADITYA D MAHADEVIA,

MA 212/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3811 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 30-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRENDRA OJHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI. BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AN D SHRI R.S. PADVEKAR, JUDICIAL MEMBER. M.A. NO. 212/MUM/2010. (IN ITA NO. 6476/MUM/2008) ASSESSMENT YEAR : 2005-06. ASSTT. COMMISSIONER OF SHRI ADITYA D. MHADEVIA, INCOME TAX-16(2), VS. F/12, SEA FACE PARK, MUMBAI. BHULABHAI DESAI ROAD, MUMBAI 6 PAN AABPM3641A APPLICANT RESPONDENT APPLICANT BY : SHRI VIRENDRA OJHA. RESPONDENT BY : NONE O R D E R PER J. SUDHAKAR REDDY, A.M. BY THIS MISCELLANEOUS PETITION THE REVE NUE SEEKS RECTIFICATION OF THE ORDER OF THIS BENCH OF THE TRI BUNAL IN ITA NO.6476/MUM/2008 DATED 06-10-2009 AS THERE ARE SO ME TYPOGRAPHICAL MISTAKES IN THE SAID ORDER. 2. AFTER GOING THROUGH THE CASE RECORDS, WE FIND T HAT THE TYPOGRAPHICAL ERRORS HAVE CREPT IN THE ORDER OF THE TRIBUNAL AND THE SAME ARE RECTIFIED AS FOLLOWS. 3. PARA 1 OF THE TRIBUNAL ORDER BE READ AS UNDER: 2 THIS IS AN APPEAL FILED BY THE REVENUE AND IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-XVI, MUMBAI DATED 27-08-2008 FO R THE ASSESSMENT YEAR 2005-06 ON THE FOLLOWING GROUNDS. 4. IN PARA 3, 10 TH LINE OF THE SAID ORDER INSTEAD OF LOSS FOR ASST YR. 2004-05 IT SHOULD BE READ AS LOSS FOR THE AS ST YR. 2005-06. 5. IN PARA 3 LAST TWO LINES, I.E. FOLLOWING THE SPECIAL BENCH DECISION, WE DISMISS THE APPEAL FILED BY THE ASSESS EE, IT MODIFIES AS FOLLOWING THE SPECIAL BENCH DECISION, WE ALLOW THE APPEAL FILED BY THE REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THI S 18 TH DAY OF JUNE, 2010. SD/- SD/- (R.S. PADVEKAR) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER. MUMBAI, DATED : 18 TH JUNE, 2010. WAKODE COPY FORWARDED TO : 1. APPLICANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, A-BENCH (TRUE COPY) BY ORDER ASSTT .REGISTRAR, I TAT, MUMBAI BENCHES, MUMBAI.