FAIR FIELD ATLAS LTD, V. ASST CEN CIR 13,

MA 381/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1453 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2003-2004
• Appeal Filed On: 23-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: MRS ARTI VISSANJI
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F , MUMBAI BEFORE SHRI P. M. JAGTAP , ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M .A. NO. 381/MUM/2013 (ARISING OUT OF ITA NO. 4172/MUM/2009) ASSESSMENT YEAR : 2003 - 04 M/S. FAIRFIELD ATLAS LTD. 202/203, MARUTI MANSION, FORT, MUMBAI 400 025 . PAN : AAACA 4439 Q VS. ACIT CIR - 13 MUMBAI - (APPELLANT) (RESPONDENT) APPELLANT BY : MRS. ARTI VISSANJI RESPONDENT BY : MR. O.P. MEENA DATE OF HEARING : 31.01.2014 DATE OF PRONOUNCEMENT : 31.01.2014 O R D E R PER DR. S.T.M. PAVALAN, JM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE ON 23.10.2013 U/S 254 CLAUSE 2 OF THE INCOME TAX ACT SEEKING RECTIFICATION WITH REFERENCE TO THE GROUNDS OF APPEAL IN ITA NO. 4172/MUM/2009 FOR THE ASSESSMENT YEAR 2003 - 10, WHICH HAS BEEN ADJUDICATED BY US VIDE ORDER DATED 13.03.2013. 2. DURING THE PROCEEDING S BEFORE US, THE LD.COUNSEL FOR THE ASSESSEE HAS BROUGHT OUR ATTENTION TO THE MISCELLANEOUS APPLICATION AND STATED THAT THERE IS A NEED FOR MAKING RECTIFICATION IN THE SAID ORDER OF THE TRIBUNAL DATED 13.03.2013. THE IMPUGNED RECTIFICATION IS REQ UIRED TO BE DONE QUA THE TYPOGRAPHICAL OMISSION IN PARA 4.1 OF THE M.A. NO. 381/MUM/2013 (ARISING OUT OF ITA NO. 4172/MUM/2009) M/S. FAIRFIELD ATLAS LTD. ASSESSMENT YEAR : 2003 - 04 2 SAID ORDER RELATING TO THE ADJUDICATION OF THE ISSUES RAISED IN THE GROUNDS OF APPEAL. THE DETAILS OF RECTIFICATION AND THE DECISION ARE GIVEN IN THE SUCCEEDING PARAGRAPHS. 3. HAVING HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD, IT IS PERTINENT TO MENTION THAT THE ISSUE RAISED IN THE GROUNDS OF APPEAL OF THE ASSESSEE HAVE BEEN ADJUDICATED BY THE TRIBUNAL IN ASSESSEES FAVOUR BY SETTING ASIDE THE ORDER OF THE LD.CIT(A) FOR DECIDIN G THE APPEAL AFRESH ON MERITS AFTER ALLOWING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HOWEVER, WHILE DECIDING SO, THE TRIBUNAL IN PARA 4.1 AT LINE S NUMBER 16 & 17 OF THE SAID ORDER, IT HAS BEEN INADVERTENTLY STATED THAT CIT(A) THEREFORE WAS JUSTIFIED I N DISMISSING THE APPEAL AS NOT MAINTAINABLE INSTEAD OF STATING THAT THE CIT(A) THEREFORE WAS NOT JUSTIFIED IN DISMISSING THE APPEAL AS NOT MAINTAINABLE. AFTER NOTING THAT THE SAID INADVERTENT ERROR IN THE ORDER HAS HAPPENED OUT OF TYPOGRAPHICAL OMISSION WHICH IS APPARENT ON THE FACE OF THE RECORD AND THE SAME IS RECTIFIABLE AND THE RECTIFICATION IN ANY WAY, IN CONSEQUENCE WILL NOT ALTER/MODIFY THE EARLIER ADJUDICATION, WE HEREBY SUBSTITUTE THE SENTENCE CIT(A) THEREFORE WAS JUSTIFIED IN DISMISSING THE AP PEAL AS NOT MAINTAINABLE APPEARING IN PAR A 4.1 AT LINE NUMBERS 16 & 17 WITH THE SENTENCE CIT(A) THEREFORE WAS NOT JUSTIFIED IN DISMISSING THE APPEAL AS NOT MAINTAINABLE. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 13.03.2013 IS MODIFIED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF JANUARY 2014. SD/ - SD/ - (P.M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 31.01.2014 . *SRIVASTAVA