ROHIT RUBBER CORP., MUMBAI V. JT. CIT, RANGE 18(3), MUMBAI

MA 291/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6338 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD , JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO. 2 91/MUM./2020 ( ARISING OUT OF ITA NO. 7373 / MUM . / 20 1 8 ) ( ASSESSMENT YEAR : 20 09 10 ) ROHIT RUBBER CORP. 404 A, 3 RD FLOOR, WAGHWADI KALABADEVI ROAD, KALBADEVI MUMBAI 400 002 PAN AAAFR8087N . APPLICANT (ORIGINAL RESPONDENT) V/S JT. COMMISSIONER OF INCOME TAX RANGE 18(3), MUMBAI . RESPONDEN T (ORIGINAL APPELLANT) ASSESSEE BY : NONE REVENUE BY : SHRI KIRAN UNAVEKAR DATE OF HEARING 30 . 0 7 .20 21 DATE OF ORDER 31.08.2021 O R D E R PER S. RIFAUR RAHMAN , A.M. B Y THIS MISCELLANEOUS APPLICATION , THE ASSESSEE SEEKS RECTIFICATION IN THE ORDER DATED 20 TH MAY 2020 , PASSED IN ITA NO. 7373 /MUM./ 2019 , FOR THE ASSESSMENT YEAR 20 09 10 . 2. DURING THE COURSE OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL WHILE PASSING ORDER CITED SUPRA, HAS NOT ADJUDICATED GROUNDS NO.2 AND 3, 2 ROHIT RUBBER CORP. RAISED IN ITS APPEAL MENTIONED ABOVE AND ACCORDINGLY PRAYED FOR RECALL OF THE SAID ORDER DATED 20 TH MAY 2020. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT MADE ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE FOR THE ASSESSEE. 4. AFTER HEARIN G BOTH THE PARTIES, SINCE THE MISTAKE, AS POINTED OUT BY THE PARTIES, IS APPARENT ON THE FACE O F RECORD, WE HEREBY RECALL THE ORDER DATED 20 TH MAY 2020, PASSED IN ITA NO.7373/MUM./2019, FOR DECIDING GROUNDS NO.2 AND 3, ON MERIT. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE AND ISSUE NOTICE TO THE PARTIES ACCORDINGLY. 2. IN THE RESULT, THIS MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.2021 SD/ - C.N. PRASAD JUDICIAL MEMBER SD/ - S. RIFAUR RAHMAN ACCOUNTANT MEMBER MUMBAI, DATED: 31.08.2021 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