DY-CIT 6 (1)(1), MUMBAI V. ENGINEERING & CHEMICAL (INDIA) PVT. LTD., MUMBAI

MA 394/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5719 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 17-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 113

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 394/MUM/2023 (Arising out of MA No. 173/Mum/2020) (Assessment Year: 2010-11) The Deputy Commissioner of Income Tax, Circle - 6(1)(2), Mumbai, Room No. 563, 5 th Floor, Aayakar Bhavan, Mumbai - 400020 ................ Appellant M/s Engineering & Chemical (India) Pvt. Ltd., 10, Peninsula Centre, S.S. Rao Road, Off Ambedkar Road, Parel, Mumbai - 400012 [PAN: AABCE1545L] Vs ................ Respondent Appearance For the Appellant/Department For the Respondent/Assessee : : Shri Pankaj Mehta None Date Conclusion of hearing Pronouncement of order : : 18.08.2023 01.11.2023 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present Miscellaneous Application has been moved by the Revenue for rectification of the order, dated 19/07/2022, passed by the Tribunal in MA No. 173/Mum/2020 arising out of ITA No. 7203/Mum/2018. 2. The contention of the Revenue is that Miscellaneous Application No. 173/Mum/2020 arose from appeal pertaining to Assessment Year 2010-11. However, in the order, dated 19/07/2022, passed by the MA No. 394/Mum/2023 Assessment Year: 2010-11 2 Tribunal disposing off the aforesaid miscellaneous application, in the cause title the Assessment Year has been incorrectly mentioned as 2009-10 instead of 2010-11. Vide corrigendum dated 31/10/2023, the above infirmity pointed out by the Revenue stands corrected. Therefore, the present Miscellaneous Application, which has been filed after a delay of 113 days as per the registry, is dismissed as being infructuous. 3. In result, the Miscellaneous Application preferred by the Revenue is dismissed. Order pronounced on 01.11.2023. Sd/- Sd/- (Prashant Maharishi) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 01.11.2023 Alindra, PS MA No. 394/Mum/2023 Assessment Year: 2010-11 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