B.R. MACHINE TOOLS P.LTD, V. ASST CIT CEN CIR 38,

MA 289/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2395 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 19-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIR KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI .. , !'# $ %$$ $&, ' !'# !( BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIVEK VARMA , JM M.A. NOS.287 TO 290/MUM/2014 (ARRISING OUT OF I.T.A. NOS. 4174 TO 4177/MUM/2013) ( ') & $*& / ASSESSMENT YEAR:2004-05 TO 2007-08) B.R. MACHINE TOOLS PVT. LTD. 1 ST FLOOR, D-WING, OBEROI GARDEN ESTATE, CHANDIVALI FARMS ROAD, CHANDIVALI ANDHERI9E), MUMBAI-400072 ) / VS. ASST. COMMISSIONER OF INCOME TAX, CC-38, AAYKAR BHAVAN, GROUND FLOOR, M.K. ROAD, MUMBAI-400020 ./ PAN : AAACB5836C ( ASSESSEE ) .. (RESPONDENT) ASSESSEE BY SHRI VIJAY MEHTA RESPONDENT BY SHRI SUMIR KUMAR !' #$ %&' / DATE OF HEARING : 01/08/2014 ()*+ #$ %&' / DATE OF PRONOUNCEMENT : 01/08/2014 ,-. / O R D E R PER VIVEK VARMA , JM : THE INSTANT MISCELLANEOUS APPLICATIONS (MAS) ARE FI LED BY THE ASSESSEE CONCERNING ALL THE FOUR ASSESSMENT YEARS. IT HAS BEEN POINTED OUT BY THE AR THAT THOUGH THE APPEAL HAVE BEEN DISPOSED OFF IN THE FAVOUR OF THE ASSESSEE BUT THERE WERE CERTAIN TYPOGRAPHICAL ERROR WHICH HAVE CREPT IN. 2. ACCORDING TO THE AR IN PARAGRAPH NOS. 22, 29 AND 32 THE WORD NOT IS TO BE ADDED TO COMPLETE IN THE EXPRESSION NOT SUSTAINABLE WHICH SHALL COME IN LINE OF THE ORDER OF THE ITAT. THE DR ACCE PTS THE WORD NOT WAS MISSING WHICH NEEDS TO BE ADDED AT THE COMPLETE THE MEANING OF THE ORDERS. 3. ON HEARING BOTH THE PARTIES, AND GOING THROUGH THE ORDER AND THE MAS, WE ARE IN AGREEMENT THAT THAT THE WORD NOT HAS TO BE ADDED TO GIVE THE COMPLETENESS TO THE EXPLANATION AND SYNCHRONIZE THE MEANING TO THE 2 MA NSO287 TO 290/MUM/2014 FINDING OF THE ORDER OF ITAT, WE THEREFORE, ALLOWED THE ISSUE IN THE MAS FILED BY THE ASSESSEE 3. THE AR HAS POINTED OUT THAT IN PARA 2 OF THE ORD ER INSTEAD OF WORDS THE SUBSTITUTION WORD SUPPORTIVE HAS TO BE CHANGED AND THEREAFTER INSTEAD OF GROUNDS NO. 1 TO 9, EFFECTIVELY GROUNDS NO. 3 TO 9, HAS TO BE READ IN ALL THE FOUR YEARS. THE DR ACCEPTS THE MISTAKES TO BE A TY POGRAPHICAL ERROR AND ACCEPTS THAT THE CHANGE MAY BE MADE. AFTER GOING T HROUGH THE ORIGINAL ORDER AND THE CONCISE THE GROUND AND AFTER HEARING OF BOTH THE SIDES, PARAGRAPH NO. 2 SHALL NOW BE READ AS UNDER:- THE ASSESSEE HAS FILED ADDITIONAL GROUNDS OF APPEA L, WHICH IN EFFECT ARE SUPPORTIVE TO ORIGINAL GROUNDS NO. 3 TO 9. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/08/2014 . ,-. #$ ()*+ / 01 2- #3 01/08/2014 #) #$ 4' SD/- SD/- ( VIVEK VARMA ) (P.M. JAGTA P ) /5# - / JUDICIAL MEMBER - / ACCOUNTANT MEMBER 0 6' MUMBAI ; 2- # DATED 01/08/2014 F{X~{T? P.S./ 5 .. ', - .'/% 0%* / COPY OF THE ORDER FORWARDED TO : 1. 789 / THE APPELLANT 2. :;9 / THE RESPONDENT. 3. ,#& , <% (78) / THE CIT (A) - , MUMBAI 4. ,#& , <% /CIT MUMBAI 5. >!?4 :5%5 @A , ,#& 78' 7@A#&+ , 0 6' / DR, ITAT, MUMBAI BENCH 6. 4CD E' / GUARD FILE. ',) ! / BY ORDER, ;>8% :5% //TRUE COPY// 1/!2 ( DY./ASSTT. REGISTRAR) , 0 6' / ITAT, MUMBAI,