ACIT- CIRCLE 16(1), MUMBAI, MUMBAI V. STELLER FILMS PVT. LTD., MUMBAI

MA 314/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 1019 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-10-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 06-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 19-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "H" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 314/MUM/2023 (Arising out of ITA No. 6089/Mum/2019) (Assessment Year: 2013-14) Income Tax Officer-8(1)(1), Mumbai, Room No. 651, 6 th Floor, Aaykar Bhawan, M.K. Road, Mumbai – 400020 ................ Appellant M/s Steller Films Pvt. Ltd., 102-103, A/4, Lok Nirman Tower, Dr. Ambedkar Road, Khar (West), Mumbai - 400052 [PAN : AAQCS7999B] Vs ................ Respondent Appearance For the Appellant/Department For the Respondent/Assessee : : Shri Anil Sant Shri Vishwas Mehendale Date Conclusion of hearing Pronouncement of order : : 07.07.2023 04.10.2023 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present Miscellaneous Application has been filed by the Revenue for rectification of order, dated 15/09/2022, passed by the Tribunal in ITA No. 6089/Mum/2019, pertaining to the Assessment Year 2013-14. 2. We have heard both the sides and perused the order dated 15/09/2022, passed by the Tribunal. We note that in Paragraph 12 the Tribunal has directed the Assessing Officer to delete the disallowance of INR 19,66,300/-, whereas, while concluding, in Paragraph 13 it has been recorded that Ground No. 2 is disallowed. Since, on perusal of the order it is clear that the Tribunal had decided MA No. 314/Mum/2023 Assessment Year: 2013-14 2 the issue in favour of the Assessee, it is apparent that Ground No. 2 raised by the Assessee was to be allowed. However, in paragraph 13 it has been mistakenly stated that Ground No. 2 is „disallowed‟. The aforesaid mistake apparent on record is now corrected and word „disallowed‟ in paragraph 13 is replaced by word „allowed‟. Thus, the rectified paragraph 13 would now read as under: “13. Ground no. 2 is thus allowed” 3. In terms of the above, the order, dated 15/09/2022, passed by the Tribunal in ITA No. 6089/Mum/2019 is rectified. 4. In result, the Miscellaneous Application preferred by the Revenue is allowed for statistical purposes. Order pronounced on 04.10.2023. Sd/- Sd/- (B.R. Baskaran) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 04.10.2023 Alindra, PS MA No. 314/Mum/2023 Assessment Year: 2013-14 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध, आयकर अपीलीय अदधकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai