DCIT (IT) 2(2)(2), MUMBAI V. HANJIUN SHIPPING COMPANY LTD, MUMBAI

MA 297/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5468 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUSUM BA NSAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I , MUMBAI BEFORE S HRI RAMIT KOCHAR (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 297 / MUM /2019 ( ARISING OUT OF ITA N O. 965 /MUM /201 6 ) ( ASSESSMENT YEAR : 2012 1 3 ) THE DEPUTY COMMISSIONER OF INCOME TAX (IT) - 2 (2)(2), ROOM NO. 1606, 16 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021 VS. M/S HANJIN SHIPPING COMPANY LTD., C/O HANJIN SHIPPING INDIA PVT. LTD., 402, VEDANTA, 779 MAKWANA ROAD, MAROL, ANDHERI (EAST), MUMBAI - 400059 PAN: AAACH3759G ( APPELLANT) (RESPONDENT) REVENUE BY : SHRI KUSUM BANSAL (SR. DR ) ASSESSEE BY : NONE DATE OF HEARING: 28/06 /201 9 CORRIGENDUM THE REVENUE HAS FILED THE PRESENT MISCEL LANEOUS APPLICATION U/S 254 (2) OF THE INCOME TAX ACT (FOR SHORT THE ACT), FOR RECTIFICATION OF MISTAKE APPARENT IN ORDER DATED 01.10.2018 PASSED BY THE L BENCH OF THE MUMBAI TRIBUNAL IN THE APPEAL ITA NO. 965/MUM/2016 PERTAINING TO THE ASSESSMENT YEAR 2012 - 13. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) SUBMITTED BEFORE US THAT V IDE THE SAID ORDER THE BENCH DISMISS ED THE APPEAL OF THE REVENUE, HOWEVER, WRONGLY MENTIONED ON THE LAST PAGE OF THE ORDER THAT THE APPEAL FILED BY THE REVENUE FOR THE ASSESSMENT Y EAR 2012 - 13 IS ALLOWED. THE LD. SUBMITTED THAT THE SAID ERROR IS MISTAKE APPARENT FROM THE RECORD THE SAME REQUIRES RECTIFICATION . 2. WE NOTICE THAT IN THE CONCLUDING PARA OF THE ORDER DATED 01.10.2018, IT HAS WRONGLY BEEN TYPED THAT THE REVENUES AP PEAL IS ALLOWED. SINCE, THE ERROR POINTED OUT BY THE REVENUE IS A MISTAKE APPARENT IN THE ORDER, THE SAME IS REQUIRED TO BE RECTIFIED U/S 254 (2) OF THE ACT BY ISSUING A CORRIGENDUM . 2 M.A. NO . 297 /MUM/2019 ASSESSMENT YEAR: 2012 - 13 3. HENCE, BY WAY OF THIS CORRIGENDUM, WE RECTIFY THE MISTAKE APPAR ENT FROM THE RECORD AND REPLACE THE CONCLUDING LINE/SENTENCE ON PAGE 6 OF THE ORDER PASSED BY THE BENCH I.E., IN THE RESULT APPEAL FILED BY THE REVENUE FOR ASSESSMENT YEAR 2012 - 13 IS ALLOWED WITH THE CORRECT LINE/SENTENCE I N THE RESULT APPEAL FILED BY T HE REVENUE FOR ASSESSMENT YEAR 2012 - 13 IS DISMISSED . THIS CORRIGENDUM MAY BE READ ALONG WITH THE ORDER DATED 01.10.2018 PASSED BY THE L BENCH OF THE MUMBAI TRIBUNAL IN ITA NO. 965/MUM/2016 FOR THE ASSESSMENT YEAR 2012 - 13. SD/ - SD/ - ( RAMIT KOCHAR ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 25 / 0 9 / 2019 ALINDRA, 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