JESUS SUDHIR LALL, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX-30(1), MUMBAI

MA 353/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4068 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F, BENC H MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT ME MBER MA. NO.353/MUM/2019 (ARISING OUT OF ITA.NO. 5088/MUM/2017) ASSESSMENT YEAR: 2012-13 SHRI JESUS SUDHIR LALL 3/2, FILKA BUILDING, DAFTARY ROAD, MALAD (E) MUMBAI 400 097 VS. ACIT-30(1), MUMBAI PAN/GIR NO ABGPL4668L ( APPELLANT ) .. RESPONDENT ) ASSESSEE BY SHRI ANANT PAI REVENUE BY SHRI CHAITANYA ANJARIA DATE OF HEARING 23.08.2019 DATE OF PRONOUNCEMENT 23 .08.2019 PER G.MANJUNATHA (A.M) : THE ASSESSEE, BY WAY OF THIS MISCELLANEOUS APPLICAT ION HAS BROUGHT TO OUR NOTICE THAT THE TRIBUNAL, WHILE PASSING THE ORDER DATED 21/12/2018 IN ITA.NO. 5088/MUM/2017 FOR ASSES SMENT YEAR 2012-13, HAS MENTIONED INCORRECT FACTS, WHICH NEED S TO BE RECTIFIED U/S 254(2) OF THE INCOME TAX ACT, 1961. ON PERUSAL OF THE RECORDS AVAILABLE BEFORE US, WE FIND THAT THE AFORESAID MIS TAKE, AS POINTED OUT BY THE ASSESEE, IS APPARENT ON RECORD WHICH NEE DS RECTIFICATION, CONSEQUENTLY, WE PROCEED TO RECTIFY THE SAME. 2. THE RELEVANT MODIFICATIONS IN THE ABOVE ORDER AR E CARRIED OUT AS UNDER: - M.A.NO. 353/MUM/2019 JESUS SUDHIR LALL 2 (A) PAGE-13, PARA 11(CONTD..) OF THE ORDER READ AS FOLLOWS: ACCORDINGLY, WE DIRECT THE AO TO DELETE ADDITIO N OF RS. 25,45,000/-.. THE SAME IS REPLACED BY FOLLOWING WORDS: - ACCORDINGLY, WE DIRECT THE AO TO DELETE ADDITION OF RS. 22,45,000/-.. (B) PAGE-14, PARA 12 (CONTD..) OF THE ORDER READ AS FOLLOWS: IN RESPECT OF LOAN TAKEN FROM MR. RAHUL D. FULP AGAR AND MRS. MUKTHA RAI. THE SAME IS REPLACED BY FOLLOWING WORDS: - IN RESPECT OF LOAN TAKEN FROM MR. RAHUL D. FULPA GAR AND MS. RINKY RAJAN... THE IMPUGNED ORDER DATED 21/12/2018 IS MODIFIED TO THE ABOVE EXTENT ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 23. 08.2019. SD/- (SAKTIJIT DEY) SD/- (G. MANJUNATHA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 23/08/2019 THIRUMALESH SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. M.A.NO. 353/MUM/2019 JESUS SUDHIR LALL 3 BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//