UNI TEX PRODUCTS P. LTD, MUMBAI V. ITO WD 2(3), MUMBAI

MA 416/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8165 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 04-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'F' BENCH, MUMBAI BEFORE SHRI D.K.AGARWAL, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER M.A.NO.416/MUM/2011 (ARISING OUT OF ITA NO.2487/MUM/2009) (ASSESSMENT YEAR: 2004-05) UNI TEX PRODUCTS PVT. LTD., SAPT BUILDING, J.N. HEREDIA MARG, BALLARD ESTATE, MUMBAI 400 001 VS INCOME TAX OFFICER, WARD 2(3), AAYAKAR BHAVAN, M. KARVE ROAD, MUMBAI 400 020 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI Y.P. TRIVEDI ALONG WITH SMT. USHA DALAL RESPONDENT BY: SHRI V.V. SHASTRI, SR.DR DATE OF HEARING: 30/03/2012 DATE OF PRONOUNCEMENT: 13/04/2012 O R D E R PER J. SUDHAKAR REDDY, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESEE SUBM ITS THAT A MISTAKE APPARENT ON RECORD CREPT INTO THE ORDER OF THE TRIBUNAL IN AS MUCH AS THE TRIBUNAL FAILED TO DISPOSE-OFF GROUN D NOS. 11 TO 13 RELATING TO TAXABILITY OF INCOME FROM AMENITIES. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT A MIS TAKE APPARENT ON RECORD HAS TAKEN PLACE IN THE IMPUGNED ORDER DT. 27-04-2011 AS THE TRIBUNAL DID NOT DISPOSE-OFF GROUND NOS. 11, 12 AND 13 IN THE ASSESSEES APPEAL FOR THE A.Y. 200 4-05. PAGE 2 OF 2 3. HENCE, WE RE-CALL OUR ORDER DT. 27-04-2011 TO THE L IMITED EXTENT FOR DISPOSING OFF GROUND NOS. 11, 12 AND 13. 4. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR FRESH HEARING FOR THE LIMITED PURPOSE OF DISPOSING-OFF GROUND NOS. 11 , 12 AND 13. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH APRIL, 2012. SD/- SD/- (D.K.AGARWAL) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 13 TH APRIL, 2012. TNMM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, F BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI