VIKAS OBERAI, V. DCIT CEN 23,

MA 324/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1452 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 28-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

F IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIVEK VARMA, JM M.A. NO.324/M/2013 (ARISING OUT OF ITA NO.4495/M/ 2011) (AY: 2006 - 2007) SHRI VIKAS OBEROI , INTERNATIONAL BUSINESS PARK, OBEROI GARDEN CITY, OFF. W.E. HIGHWAY, GOREGAON (E), MUMBAI - 400 063. PAN: AAAPO 0468 L / VS. DCIT - CENTRAL CIRCLE - 23, R.NO.464, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. MARG, MUMBAI - 400020 . ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MS. SONIA KUMAR, DR / DATE OF HEARING : 31.1.2014 / DATE OF PRONOUNCEMENT : 31.1.2014 / O R D E R PER D. KARUNAKARA RAO, AM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE ON 28.8.2013 ARISING FROM ITA NO.4495/M/2011 (AY 2006 - 07) DATED 20.3.2013. 2. VIDE THE MISCELLANEOUS APPLICATION MENTIONED ABOVE, ASSESSEE IS SEEKING RECTIFICATI ON IN PARA 43 OF THE ORDER OF THE TRIBUNAL DATED 20.3.2013 (SUPRA). IN THIS REGARD, LD COUNSEL READ OUT THE RELEVANT SENTENCE FROM PARA 43 OF THE ORDER OF THE TRIBUNAL, WHICH IS REQUIRED TO BE AMENDED / RECTIFIED, WHICH IS AS UNDER: 43. . TWO FLATS IN QUESTION ARE NOT ADJACENT AND THEY ARE NOT FUNCTIONALLY ONE RESIDENTIAL HOUSE WITH TWO ADJACENT UNITS . . 3. FROM THE ABOVE, IT IS THE SUBMISSION OF THE ASSESSEE THAT THE WORD NOT APPEARING IN TWO PLACES IN THE SAME SENTENCE REQUIRES TO BE EXCLUDED. IT IS NOTICED FROM THE RECORD THAT NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. 2 4. ON THE OTHER HAND, MS. SONIA KUMAR, LD DR HAS NOT OBJECTED FOR THE SAID PRAYER OF THE ASSESSEE. 5. WE HAVE HEARD BOTH THE PARTIES ON THIS ISSUE. ON PERUSAL OF THE MISCELLANEOUS APPLICATION, WE FIND THE REQUEST MADE BY THE ASSESSEE IS PROPER AND THE SAME HAS TO BE ALLOWED. EX CONSEQUENTI , IN PARA 43 OF THE SAID ORDER OF THE TRIBUNAL DATED 20.3.2013 (SUPRA), THE WORD NOT APPEARING IN TWO PLACES IN THE SAME SENTENCE NEEDS TO BE EXCLUDED . THEREFORE, OUR ORDER IS MODIFIED ACCORDINGLY. AFTER MODIFICATION OF THE SAID ORDER OF THE TRIBUNAL, THE SAID SENTENCE READS AS UNDER: 43. . TWO FLATS IN QUESTION ARE ADJACENT AND THEY ARE FUNCT IONALLY ONE RESIDENTIAL HOUSE WITH TWO ADJACENT UNITS . . 6. IN THIS REGARD, THE AO IS DIRECTED TO CONSIDER THE SAID SENTENCE AS MODIFIED ABOVE. 7. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COU RT IMMEDIATELY AFTER COMPLETION OF HEARING ON 31.1.2014. SD/ - SD/ - (VIVEK VARMA) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 31 .1.2014 . . ./ OKK , SR. 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 . 3 //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI