HEMANT DOMBE, KArjat V. THE DCIT , PANVEL

MA 284/MUM/2023

AI Insights

The case involves three miscellaneous applications filed by Hemant Dombe against the Deputy Commissioner of Income Tax (DCIT), Panvel, concerning the ITAT's earlier decision on his appeals for the assessment years 2012-13 and 2013-14. The applications were necessitated by a typographical error in the ITAT's application of its findings from a related case, where it mistakenly recorded the appeals as dismissed instead of allowed for statistical purposes. The Tribunal acknowledged the error and corrected the record, ensuring that all related appeals were consistently allowed for statistical purposes.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130312 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 22-06-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 02-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

P a g e | 1 MA Nos. 283 to 285/Mum/2023 Hemant Dombe Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M.A Nos.283 to 285/Mum/2023 (Arising out of ITA Nos. 1777 to 1779/Mum/2022) (A.Ys. 2012-13 & 2013-14) Hemant Dombe Plot No. 26, Akshay Samarth Nagar Karjat – 410201 Vs. DCIT, Panvel, Plot 2 and 2A, Opp Khanda Colony Panvel East, Navi Mumbai – 410206 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABEPD2362H Appellant .. Respondent [ Appellant by : None Respondent by : B.K. Bagchi Date of Hearing 23.06.2023 Date of Pronouncement 16.08.2023 आदेश / O R D E R Per Amarjit Singh (AM): All these 3 miscellaneous application filed by the assesse are directed against the combined order of ITAT vide ITA No. 1777 to 1779/Mum/2022 dated 02.09.2022. Since common issue on identical facts are involved, therefor, these miscellaneous application are adjudicated together as follows. 2. In the miscellaneous application the assessee has submitted that the ITAT vide above referred decision has allowed the appeal of the assessee pertaining to assessment year 2012-13 vide ITA No.1777/Mum/2022 for statistical purposes. However, while applying P a g e | 2 MA Nos. 283 to 285/Mum/2023 Hemant Dombe Vs. DCIT the findings of the same as mutatis mutandis the appeal of the assesse stated to be dismissed instead of stating that it is allowed for statistical purposes. 3. Heard both the sides and perused the material on record. We find that a typographical error is occurred while applying the finding of 1777/Mum/2022 to the appeal vide ITA No. 1778/Mum/2022 and 1779/Mum/2023 as inadvertently it is stated that appeal of the assessee is dismissed instead of stating that same is allowed for statistical purposes. Therefore, we correct the impugned mistake and the same be read as under: “ITA No. 1777/Mum/2022 6. As the facts and the issue involved in this appeal are the same as mentioned supra in ITA No. 1778/Mum/2022, therefore, applying the same mutatis mutandis, this appeal of the assessee is also allowed. ITA No. 1779/Mum/2022 7. As the facts and the issue involved in this appeal are the same as mentioned supra in ITA No. 1778/Mum/2022, therefore, applying the same mutatis mutandis, this appeal of the assessee is also allowed. 8. Resultantly, all the appeals of the assessee are allowed.” Therefore, miscellaneous applications are allowed. 4. In the result, all these miscellaneous applications are allowed. Order pronounced in the open court on 16.08.2023 Sd/- Sd/- (Kavitha Rajagopal) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 16.08.2023 Rohit: PS P a g e | 3 MA Nos. 283 to 285/Mum/2023 Hemant Dombe Vs. DCIT आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.