ASST CIT CEN CIR 8(4), MUMBAI V. D B M GEOTECHNICS & CONSTRUCTIONS P.LTD, MUMBAI

MA 326/MUM/2022

AI Insights

The case involves the Deputy Commissioner of Income Tax, Central Circle-8(4) as the appellant and M/s. DBM Geotechnics and Construction Pvt. Ltd. as the respondent. The Revenue filed a miscellaneous application seeking rectification of an earlier order, claiming that certain grounds (1, 2, and 3) were not addressed. The Tribunal, upon review, found that the mentioned grounds were indeed overlooked and thus recalled the previous order to specifically address these grounds.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301177 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-11-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 08-11-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER MA No.326/M/2022 (Arising out of ITA No.6224/M/2018) Assessment Year: 2012-13 Dy. Commissioner of Income Tax, Central Circle-8(4), Room No.658, 6 th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400 020 Vs. M/s. DBM Geotechnics and Construction Pvt. Ltd., Suit No.301, 16-22, Bake House, Maharashtra – 400 023 PAN: AAACD2593G (Appellant) (Respondent) Present for: Assessee by : Shri Subodh Ratnaparkhi, A.R. Revenue by : Ms. Mahita Nair, Sr. AR. Date of Hearing : 25 . 11 . 2022 Date of Pronouncement : 16 . 01 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : Bare perusal of miscellaneous application filed by the Revenue seeking rectification of order dated 25.02.2022 passed by the Bench in ITA No.6224/M/2018 goes to prove that ground number 1, 2 and 3 raised by the Revenue have not been decided which is a mistake apparent on record, hence ordered to be rectified. Resultantly, the order dated 25.02.2022 passed by the Bench is recalled to the limited extent so as to decide ground number 1, 2 and 3 raised by the Revenue. MA No.326/M/2022 (Arising out of ITA No.6224/M/2018) M/s. DBM Geotechnics and Construction Pvt. Ltd. 2 2. Miscellaneous application filed by the Revenue stands allowed. Order pronounced in the open court on 16.01.2023. Sd/- Sd/- (BASKARAN BR) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 16.01.2023. * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT (A) Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.