DHARMIK EXIM PRIVATE LIMITED, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 9(1), MUMBAI

MA 263/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6776 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2000-2001
• Appeal Filed On: 25-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SAKTIJIT DE Y , JM M A NO. 263 / MUM/20 17 & 120/MUM/2016 (ARISING OUT OF ITA NO.1403/MUM/2011) ( ASSESSMENT YEAR : 2000 - 01 ) M/S. DHARMIK EXIM P. LTD. 106, RUBY INDUSTRIES ESTATE CHINCHOLI BUNDER ROAD EXTN. OFF LINK ROAD, MALAD (W) MUMBAI 400064 VS. D C I T - 9(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI 400020 PAN AAACD3656N APPLICANT RESPONDENT APPLICANT BY: MS. KRIPA P. TOPRANI RESPONDENT BY: MS. N. HEMALT HA DATE OF HEARING: 0 1 .0 6 .2018 DATE OF PRONOUNCEMENT: 01.06.2018 O R D E R PER R.C. SHARMA, AM THESE MISCELLANEOUS APPLICATIONS ARE FILED BY ASSESSEE TO RECTIFY THE APPARENT MISTAKE S IN THE ORDER OF ITAT DATED 12/04/2017 ALLOWING THE PENALTY APPEAL OF ASSESSEE FOR STATISTICAL PURPOSES AND RESTORING THE MATTER BACK TO THE FILE OF THE AO. 2. IT WAS POINTED OUT BY LEARNED AR THAT AFFIDAVIT OF SHRI GUL MELWANI FILED BEFORE THE HONBLE HIGH COURT DURING QUANTUM PROCEEDINGS HAS BEEN REPRODUC ED BY THE TRIBUNAL IN ITS ORDER DATED 12/04/2017. IN THE SAID ORDER RELEVANT PORTION OF THE AFFIDAVIT HAS BEEN REPRODUCED. HOWEVER, THE PORTION CONSISTING OF PARA 6.1, 6.2, 5A AND PART OF 5B HAVE BEEN M A NO. 263/MUM/2017 & 120/MUM/2016 M/S. DHARMIK EXIM PVT. LTD., 2 REPRODUCED WHICH WAS NEVER PART OF THE SAID AFFIDAVIT A ND THE SAME IS REQUIRED TO BE DELETED. 3. WE HAVE GONE THROUGH THE RECTIFICATION APPLICATION AS WELL AS THE ORDER PASSED BY THE TRIBUNAL. WE FOUND THAT IN THE QUANTUM APPEAL ALSO SAME MISTAKES HAVE BEEN OCCURRED AND WHICH HAVE BEEN RECTIFIED BY THE TRIBU NAL VIDE ITS ORDER DATED 07/05/2018, OBSERVATION OF THE TRIBUNAL WAS AS UNDER: - 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY PERUSED THE RECORD AND FOUND THAT PARAS 6.1, 62, 5A AND 5B HAD BEEN INADVERTENTLY REPRODUCED. ACCORDINGLY WE EXPUNGE PARAS 6 .1, 62, 5A AND 5B OF THE TRIBUNAL ORDER. 3. MOREOVER, PARA 6 OF THE TRIBUNAL ORDER SHOULD BE READ AS UNDER: - DURING THE COURSE OF 2 ND ROUND OF PROCEEDINGS BEFORE THE 2 ND RESPONDENT, THE APPELLANTS AUTHORISED REPRESENTATIVE VIDE THEIR LETTER DATED 24.12. 2007 (EXHIBIT D PAGE 60 TO 71 OF THE APPEAL PAPER BOOK) FURNISHED TO THE 2 ND RESPONDENT CONFIRMATION LETTERS FROM THE SAID PARTIES ALONGWITH THEIR PERMANENT ACCOUNT NUMBERS WHICH WERE WRITTEN IN HAND. HOWEVER, 2 ND RESPONDENT DID NOT CONSIDER THE SAID CON FIRMATION LETTERS EVEN THOUGH HE PASSED THE ORDER ON THE SAID DATE AS A RESULT WHEREOF, HE AGAIN MADE ADDITION IN RESPECT OF THE SAID PURCHASES. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. 4. AS THE SAME MISTA KE HAS OCCURRED IN THE ORDER DATED 12/04/2017, WE ` RECTIFY THE SAME WITH ABOVE OBSERVATION. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 01 / 06 /2018 SD/ - ( SAKTIJIT DEY ) SD/ - (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 01 / 06 /2018 KARUNA SR. PS M A NO. 263/MUM/2017 & 120/MUM/2016 M/S. DHARMIK EXIM PVT. LTD., 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - 20 , MUMBAI 4. THE CIT - XII , MUMBAI 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI