YARIAN MEDICAL SYSTEMS INDIA P. LTD INDIA BRANCH OFFICE, V. ADDL CIT (IT) RG 2(2),

MA 219/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0927 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Next Hearing Date: 13-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 20-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI . .. . . .. . , ,, , ! ! ! ! , ' ' ' ' # $% # $% # $% # $% , ,, , & ! & ! & ! & ! ' ' ' ' BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ('(' ' ) . / M.A. NO.219/MUM./2013 ( . / ITA NO. 8812/MUM./2010 ) ( &) * '+* / ASSESSMENT YEAR : 200708 ) ' / & ( . / ITA NO. 8812/MUM./2010 ,- . ) ( &) * '+* / ASSESSMENT YEAR : 200708 ) VARIAN MEDICAL SYSTEMS INDIA P. LTD. INDIA BRANCH OFFICE, UNIT NO.33 3 RD LEVEL, KALPATRAU SQUARE OFF. SIR M.V. ROAD, ANDHERI (E) MUMBAI 400 059 .. /0 / APPELLANT ) V/S ASSTT. DIRECTOR OF INCOME TAX (I.T) RANGE2(2), SCINDIA HOUSE N.M. ROAD, BALLARD ESTATE MUMBAI 400 038 .... 12/0 / RESPONDENT !/ . / PERMANENT ACCOUNT NUMBER AAACV9418J &) *4 5 6 / ASSESSEE BY : MR. P.R.V. RAGHAVAN !' 5 6 / REVENUE BY : MR. MANOJ KUMAR )' 5 / DATE OF HEARING 13.09.2013 $ 78+ 5 / DATE OF ORDER 13.09.2013 $ $ $ $ / ORDER # $% # $% # $% # $% , ,, , & ! & ! & ! & ! 9 9 9 9 / PER AMIT SHUKLA, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RECTIFICATION OF MISTAKE WHICH AROSE FROM THE ORDER DATED 10 TH APRIL 2013, PASSED BY THE TRIBUNAL IN ITA NO.8072/MUM./2011 AND ITA NO.8812/MUM./2010, FO R ASSESSMENT YEARS 2005 06 AND 200708 RESPECTIVELY. THE LEARNED COUNSEL FO R THE ASSESSEE HAS BROUGHT TO VARIAN MEDICAL SYSTEMS INDIA P. LTD. 2 THE NOTICE OF THE BENCH THAT IN THE AFORESAID ORDER , THE TRIBUNAL, VIDE LINE NO.4 TO 8 OF THE PARA14 AT PAGE NO.5 OF THE SAID ORDER, THE TRIBUNAL STATED AS UNDER: 14. .. THUS, RESPECTFULLY FOLLOWING THE JUDICI AL PRECEDENCE IN THE EARLIER YEARS, WHICH HAS BEEN CONFIRMED BY THE JURISDICTION AL HIGH COURT, WE SET ASIDE THE IMPUGNED ORDER PASSED BY THE LEARNED COMM ISSIONER (APPEALS) AND ALLOW THE GROUND RAISED BY THE ASSESSEE. HE SUBMITTED THAT THE IMPUGNED ORDER IN THE AFORES AID APPEALS WAS PASSED BY THE ASSESSING OFFICER AS PER THE DIRECTIONS OF T HE DRPII, MUMBAI, AND NOT BY THE LEARNED COMMISSIONER (APPEALS), AS STATED IN TH E AFORESAID PARAGRAPH. THE LEARNED DEPARTMENTAL REPRESENTATIVE ADMITTED THIS F ACT. 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THERE IS A MISTAKE APPARENT FROM RECORD WHICH NEEDS RECTIFICATION AND ACCORDINGLY, W E PROCEED TO RECTIFY THE SAID MISTAKE. LINE NO.4 TO 8 OF PARA14 AT PAGE NO.5 OF THE SAID ORDER, AS REPRODUCED ABOVE, IS HEREBY SUBSTITUTED AS UNDER: 14. .. THUS, RESPECTFULLY FOLLOWING THE JUDICI AL PRECEDENCE IN THE EARLIER YEARS, WHICH HAS BEEN CONFIRMED BY THE JURISDICTION AL HIGH COURT, WE SET ASIDE THE IMPUGNED ORDER PASSED BY THE ASSESSING OF FICER AND ALLOW THE GROUND RAISED BY THE ASSESSEE. THE ORDER DATED 10 TH APRIL 2013 IS MODIFIED TO THE ABOVE EXTENT ONLY. 3. 4 : &) *4 5 ('(' ' ) !' ; ) <= > 3. IN THE RESULT, ASSESSEES M.A. IS TREATED AS ALL OWED. $ 5 8+ ? @ ): 13 TH SEPTEMBER 2013 8 5 > ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH SEPTEMBER 2013 SD/- . .. . . .. . ! ! ! ! P.M. JAGTAP ACCOUNTANT MEMBER SD/- # # # # $% $% $% $% & ! & ! & ! & ! AMIT SHUKLA JUDICIAL MEMBER MUMBAI, @ ) @ ) @ ) @ ) DATED: 13 TH SEPTEMBER 2013 VARIAN MEDICAL SYSTEMS INDIA P. LTD. 3 $ 5 1&#( A(+ / COPY OF THE ORDER FORWARDED TO : (1) &) *4 / THE ASSESSEE; (2) !' / THE REVENUE; (3) B () / THE CIT(A); (4) B / THE CIT, MUMBAI CITY CONCERNED; (5) ('E 1&&) , , / THE DR, ITAT, MUMBAI; (6) F* G / GUARD FILE. 2( 1& / TRUE COPY $) / BY ORDER 1 . HI / PRADEEP J. CHOWDHURY '4J &) H' / SR. PRIVATE SECRETARY , / < / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI