MARATHWADA MITRA MANDAL , MUMBAI V. CIT(E), MUMBAI

MA 300/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0619 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 30-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Keywords: Rectification of order
• Section: 12A; 254(2)

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI AMARJIT SINGH(JM) M.A.NO. 300/MUM/2020 ARISING IN I.T.A. NO. 221/MUM/2020 (ASSESSMENT YEAR 2017-18) MARATHWADA MITRA MANDAL CTS NO. 633, OPP CHETANA COLLEGE, BANDRA EAST MUMBAI-400 051. PAN : AACTM2309N VS . CIT(EXEMPTION) PIRAMAL CHAMBERS 6 TH FLOOR, PAREL MUMBAI-400 012. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI NARENDRA SHARMA DEPARTMENT BY SHRI VIJAY KUMAR MENON DATE OF HEARING 12.02.2021 DATE OF PRONOUNCEMENT 16.02.2021 O R D E R PER SHAMIM YAHYA (AM) :- BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE S EEKING RECTIFICATION OF MISTAKES APPARENT FROM RECORD IN THE ORDER OF THIS TRIBUNAL IN INCOME TAX APPEAL NUMBER 221/MUM/2020 VIDE ORDER DATED 10.12.2 020 AS UNDER : MISCELLANEOUS APPLICATION UNDER SECTION 254(2) OF T HE INCOME TAX ACT, 1961 IN I.T.A. NO. 221 /MUM/2020 ASSTT. YEAR 2017-18 FOR R ECTIFICATION OF ERROR. WE HAD PREFERRED AN APPEAL AGAINST THE 12A REJECTION ORDER PASSED BY CIT (EXEMPTION) MUMBAI ASSTT. YEAR 2017-18. WITH ALL THE DUE RESPECT, WE HUMBLY WISH TO BRING TO YO UR KIND ATTENTION THAT, IN OUR OPINION, AT YOUR END, WHILE DRAFTING THE J UDGMENT, INADVERTENTLY THE WORDS CIT(A) HAS BEEN TYPED INSTEAD OF CIT(E), M UMBAI. WE ARE ATTACHING THE COPY OF THE AFORESAID ORDER ISSUE D BY YOUR GOOD OFFICES. IN VIEW OF ABOVE, THE HON'BLE BENCH IS KINDLY REQU ESTED TO MODIFY/AMEND THE DECISION DATED 10.12.2020 IN INCOME TAX APPEAL N O. 221/MUM/2020 (ASSESSMENT YEAR 2017-18) AND PASS SUCH ORDER ON ME RIT AS MAY BE DEEMED APPROPRIATE IN THIS CASE AND OBLIGE. 2 2. UPON HEARING BOTH PARTIES AND PERUSING RECORD WE FIND THAT THE MISTAKES HAVE CREPT IN THE ORDER OF THE TRIBUNAL AND ACCORDI NGLY WE RECTIFY THE MISTAKES AS FOLLOWS :- IN FIRST PARAGRAPH LINE NO. 2 COMMISSIONER OF INC OME TAX (APPEALS) SHOULD BE READ AS COMMISSIONER OF INCOME TAX (EXEMPTION) AND LEARNED CIT(A) SHOULD BE READ AS LEARNED CIT(E) (I)PARAGRAPH 3, 6 TH LINE (II) PARAGRAPH 4, 3 RD LINE (III) PARAGRAPH 5, 4 TH LINE THE WORD LEARNED CIT(A) SHOULD BE READ AS LEARNED CIT(E) 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED UNDER RULE 34(4) OF THE ITAT RULE S BY PLACING THE RESULT ON NOTICE BOARD ON 16.2.2021. SD/- SD/- (AMARJIT SINGH) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 16/02/2021 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// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI