HAGWOOD COMMERCIAL DEVELOPERS P.LTD, MUMBAI V. DCIT CEN CIR 2(3), MUMBAI

MA 274/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9636 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Assessee Lawyers: APARNA SHIVKUMAR
• Section: 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER M.A. NO. 274 /MUM./2019 ( ARISING OUT OF ITA NO. 2751 / MUM . /201 8) ( ASSESSMENT YEAR : 20 14 15 ) M/S. HAGWOOD COMMERCIAL DEVELOPER PVT. LTD. , 105/106, PROVOGUE HOUSE OFF NEW LINK ROAD, ANDHERI (EAST) MUMBAI 400 053 PAN AABCH7508Q . APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3), MUMBAI . RESPONDENT ASSESS EE BY : MS. APARNA SHIVKUMAR REVENUE BY : SHRI NISHANT SAMAIYA DATE OF HEARING 14 .0 6 .2019 DATE OF ORDER 03.07.2019 O R D E R PER SAKTIJIT DEY. J.M. BY THIS APPLICATION, THE ASSESSEE SEEKS RECTIFICATION OF CERTAIN TYPOGRAPHICAL ERROR S WHICH HAVE CREPT IN WHILE PASSING ORDER DATED 16 TH JANUARY 2 019, IN ITA NO. 2751/MUM./ 2018. 2 . IT IS BROUGHT TO OUR NOTICE THAT IN THE CAUSE TITLE OF THE ORDER DATED 16 TH JANUARY 2019, THE ASSESSMENT YEAR IS WRONGLY MENTIONED AS 2013 14 IN ITA NO.2751/MUM./2018 INSTEAD OF ASSESSMENT YEAR 2014 15 . FURTHE R, SHE SUBMITTED, AT PAGE 11, BELOW PARA 15, THE 2 M/S. HAGWOOD COMMERCIAL DEVELOPER PVT. LTD. CORRECT APPEAL NUMBER AND ASSESSMENT YEAR WHICH NEEDS TO BE MENTIONED IS ITA NO.2751/MUM./2018 AND ASSESSMENT YEAR 2014 15. SIMILARLY, SHE SUBMITTED, IN PARAGRAPH 16 AND 17 OF THE ORDER, THE APPEAL NUMBER WH ICH NEEDS TO BE MENTIONED IS ITA NO.2750/MUM./2018. 3 . ON PERUSAL OF RECORD I AGREE WITH LEARNED AUTHORISED REPRESENTATIVE THAT CERTAIN CLERICAL AND TYPOGRAPHICAL MISTAKES APPEARING IN THE APPEAL ORDER NEEDS TO BE RECTIFIED. ACCORDINGLY, I DO SO. IN THE CAUSE TITLE AT PAGE NO. 1 OF THE ORDER, BELOW ITA NO.2751/MUM./2018, THE ASSESSMENT YEAR SHOULD BE READ AS 2014 15 INSTEAD OF 2013 14 . SIMILARLY, AT PAGE 11 OF THE ORDER BELOW PARAGRAPH 15 , THE APPEAL NUMBER AND ASSESSMENT YEAR SHOULD BE READ AS IT A NO.2751/MUM./2018 AND ASSESSMENT YEAR: 2014 15. IN PARAGRAPH S 16 AND 17 THE APPEAL NUMBER MENTIONED SHOULD BE READ AS ITA NO. 2750/MUM./2018. 4 . THE ORDER DATED 16 TH JANUARY 2019, IS MODIFIED TO THE ABOVE EXTENT ONLY. ORDER PRONOUNCED IN THE OPEN C OURT ON SD/ - G. MANJUNATHA ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 03.07.2019 3 M/S. HAGWOOD COMMERCIAL DEVELOPER PVT. LTD. COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI