DEPUTY COMMISSIONER OF INCOME TAX (TDS) 1(3), MUMBAI V. JSM CORPORATION PRIVATE LIMITED , MUMBAI

MA 288/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6237 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, JUDICIAL MEMBER MA NO.288/MUM/2017 (ARISING OUT OF ITA NO.4477/MUM/2014, A.Y. 2011-12) THE DCIT, CIR.6(1), ROOM NO.506, 5 TH FLOOR, AAYKAR BHAVAN,M.K.ROAD, MUMBAI 400 020 ..... APPLICANT VS. M/S. JSM CORPORATION PVT. LTD. A-WING, 3 RD FLOOR, TODI ESTATE, S.J.MARG, LOWER PAREL (W), MUMBAI 400 013 PAN: AABCJ4903B .... RESPONDENT MA NO.289/MUM/2017 (ARISING OUT OF ITA NO.5858/MUM/2014, A.Y. 2012-13) THE DCIT (TDS)-2(1) ROOM NO.604, 6 TH FLOOR, SMT. K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, MUMBAI 400 002 ...... APPLICANT VS. M/S. JSM CORPORATION PVT. LTD. A-WING, 3 RD FLOOR, TODI ESTATE, S.J.MARG, LOWER PAREL (W), MUMBAI 400 013 PAN: AABCJ4903B .... RESPONDENT 2 MA NO.288& 289/MUM/2017 APPLICANT BY : SHRI RAJESH KUMAR YADAV RESPONDENT BY : NONE. DATE OF HEARING : 19/01/2018 DATE OF PRONOUNCEMENT : 14/02/2018 ORDER PER G.S. PANNU,AM: BY WAY OF THIS MISCELLANEOUS APPLICATION REVENUE HA S SUBMITTED THAT THE REVENUE HAD FILED TWO SEPARATE APPEALS; ON E BY THE DCIT,CIR.6(1), MUMBAI BEING ITA NO.4477/MUM/2014 AN D OTHER BY DCIT (TDS) 2(1), MUMBAI BEING ITA NO.5858/MUM/2014. IN THE CAUSE TITLE OF THE ORDER PASSED BY THE TRIBUNAL DTD. 29.06.2016 IT HAS BEEN INADVERTENTLY MENTIONED THAT BOTH THE APPEALS HAVE BEEN FILED BY DCIT CIR. 6(1) AND HENCE IT WAS PRAYED THAT THE ABOVE ER ROR MAY BE RECTIFIED ACCORDINGLY. 2. ON PERUSAL OF OUR AFORESAID ORDER, WE FIND THAT INADVERTENTLY A MISTAKE HAS CREPT IN THE CAUSE TITLE AS MENTIONED BY THE REVENUE. THUS, WE RECTIFY THE CAUSE TITLE AS UNDER :- IN THE CAUSE TITLE OF OUR ORDER DATED 29.06.2016, APPELLANT IN ITA NO. 4477/MUM/2014 FOR ASSESSMENT YEAR 2011-12 MAY B E READ AS DCIT, CIR. 6(1) AND THE APPELLANT IN ITA NO. 585 8/MUM/2014 FOR ASSESSMENT YEAR 2012-13 MAY BE READ AS DCIT (TD S)-2(1). THE CONTENTS OF THE ORDER REMAINS UNCHANGED. 3 MA NO.288& 289/MUM/2017 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE REVENUE ARE ALLOWED, AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 14/02/2018 SD/- SD/- (D.T.GARASIA) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI, DATED 14/02/2018 VM , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 2. THE RESPONDENT. 3. THE CIT(A)- 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI