PLATINUM COMMUNICATIONS P.LTD, MUMBAI V. DCIT RG 8(2), MUMBAI

MA 24/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6951 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI
• Assessee Lawyers: SHRADDHA SWARUP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NO.24/M/2018 (ARISING OUT OF ITA NO.2862/M/2015) ASSESSMENT YEAR: 2011-12 M/S. PLATINUM COMMUNICATIONS PVT. LTD., 1 ST FLOOR, 349, BUSINESS POINT, WESTERN EXPRESS HIGHWAY, ANDHERI (EAST), MUMBAI 400 069 PAN: AAECP2215R VS. THE DEPUTY COMMISSIONER OF INCOME TAX, RANGE-8(2), AAYAKAR BHAVAN, MUMBAI 400 020 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : MS. SHRADDHA SWARUP, A.R. REVENUE BY : SHRI RAM TIWARI, D.R. DATE OF HEARING : 13.07.2018 DATE OF PRONOUNCEMENT : 23.07.2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS APPLICATION, THE ASSESSEE SEEKS THE RECTIFICATION IN THE ORDER DATED 10.11.2017 FOR A.Y. 2011-12. 2. THE LD. A.R. SUBMITTED BEFORE THE BENCH THAT THE AMOUNT IN DISPUTE WAS RS.85,34,262/- AS IS CLEAR FROM GROUND S OF APPEAL RAISED BY THE ASSESSEE AND NOT THE ENTIRE AM OUNT OF DISPLAY CHARGES OF RS.87,65,67,447/-. THE LD. A.R., WHIL E DRAWING OUR ATTENTION TO THE OPERATIVE PARA 6 OF TH E ORDER POINTED OUT THAT INSTEAD OF RS.85,34,262/- THE AMOUN T WAS WRONGLY MENTIONED AS RS.87,65,67,447/- WHICH IS REQUIRE D TO MA NO.24/M/2018 (ARISING OUT OF ITA NO.2862/M/2015) M/S. PLATINUM COMMUNICATIONS PVT. LTD. 2 BE RECTIFIED AS THE SAME CONSTITUTES AN APPARENT MI STAKE IN THE ORDER OF THE TRIBUNAL. THE LD. A.R. PRAYED BEFOR E THE BENCH THAT THE SAME MAY KINDLY BE RECTIFIED AS PRAY ED IN THIS MISCELLANEOUS APPLICATION. 3. THE LD. D.R., ON THE OTHER HAND, OBJECTED TO THE CONTENTION OF THE LD. A.R. AND RELIED ON THE ORDER O F TRIBUNAL BY SUBMITTING THAT A CLEAR CUT FINDING HAS BEEN GI VEN BY THE TRIBUNAL ON THIS ISSUE. 4. HAVING HEARD THE RIVAL SUBMISSIONS AND AFTER PER USING THE MATERIAL ON RECORD, WE FIND THAT THE AMOUNT HAS WRON GLY BEEN STATED IN THE OPERATIVE PARA NO.6 AS RS.87,65,67,447/ - INSTEAD OF THE AMOUNT IN DISPUTE OF RS.85,34,262/-. IT IS FURTHER APPARENT FROM THE PERUSAL OF GROUNDS OF APP EAL RAISED BY THE ASSESSEE AND THE OTHER RECORDS PLACED BEFORE US. WE ARE, THEREFORE, OF THE OPINION THAT THE ORDER OF THE TRIBUNAL CONTAINS AN APPARENT MISTAKE WHICH NEEDS TO BE RECT IFIED. ACCORDINGLY, WE AMEND THE PARA 6 OF THE TRIBUNAL OR DER TO THE EXTENT OF AMOUNT AS PER OLD PARA WHICH MAY KINDLY R EAD AS RS.85,34,262/- IN PLACE OF RS.87,65,67,447/- AND THE ORDER DATED 10.11.2017 STANDS AMENDED AND MODIFIED TO THAT EXTENT. 5. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2018. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 23.07.2018. * KISHORE, SR. P.S. MA NO.24/M/2018 (ARISING OUT OF ITA NO.2862/M/2015) M/S. PLATINUM COMMUNICATIONS PVT. LTD. 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ ASSTT. REGISTRAR, ITAT, MUMBAI.