THE ITO WARD-14(3)(1), MUMBAI V. M/S RICOSSA MULTITRADE P. LTD., MUMBAI

MA 253/MUM/2023

AI Insights

The case involves a Miscellaneous Application by the Income Tax Department (Revenue) concerning a clerical error in a previous tribunal order related to Ricossa Multitrade Pvt. Ltd. The original order had set aside an issue to the CIT(A) for re-examination but incorrectly referred to the 'AO' in one instance. The Revenue filed this application to correct the mistake, which was acknowledged and rectified by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123888 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 15-06-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 22-03-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before S/Shri B R Baskaran, Hon’ble Accountant Member, & Sandeep Singh Karhail, Hon’ble Judicial Member MA No. 253/Mum/2023 (Arising out of ITA Nos. 1556/Mum/2020 for A.Y. 2009-10) The ITO Ward 14(3)(1) Mumbai Vs. Ricossa Multitrade P. Ltd., 21, Satyam Shopping Centre, A Wing, 2 nd floor, Ghatkopar, Mumbai 400 077 PAN AAECR2390B (Applicant) (Respondent) Applicant By : Ms Mahita Nair, Sr. AR Respondent By : None Date of Hearing : 16.06.2023 Date of Pronouncement : 20.06.2023 O R D E R Per B R Baskaran, Accountant Member: The Revenue has filed this Miscellaneous Application submitting that there is a mistake apparent from record in the order dated 26.09.2022, passed by the Tribunal in ITA No. 1556/Mum2020. 2. It was submitted that the Tribunal has set aside the entire issue to the file of learned CIT(A) for examining the issue afresh. However, in the penultimate line of paragraph no. 5 it is stated that the AO may take appropriate decision in accordance with law. It is submitted that 2 MA No. 253/Mum/2023 Ricossa Multitrade Pvt. Ltd. “the ld. CIT(A)” should have been mentioned in the place of “AO” in the above said line. 3. We find merit in the above said submissions made by the Revenue. Accordingly, the word “AO” mentioned in the penultimate line of paragraph of 5 of the order shall be substituted by “ld.CIT(A)”. It is ordered accordingly. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Sd/- Sd/- (Sandeep Singh Karhail) (B R Baskaran) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated : 20 th June, 2023 SA Copy of the Order forwarded to : 1. The Applicant. 2. The Respondent. 3. The CIT(A), Mumbai. 4. The CIT 5. The DR, ‘D’ Bench, ITAT, Mumbai BY ORDER //True Copy// (Assistant Registrar) Income Tax Appellate Tribunal, Mumbai