INCOME TAX OFFICER 30(3)(2), MUMBAI V. RUDOLF PETER DSA, MUMBAI

MA 418/MUM/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6110 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE SHRI P K BANSAL, VICE-PRESIDENT M A NO.418/MUM/2016 (ARISING OUT OF ITA NO. 2700/MUM/2015 ASSESSMENT YEAR : 2010-11) ITO 30(3)(2) , MUMBAI VS. MR. RUDOLF PETER DSA, A-403, 1 ST FLOOR, VASTU PARK, EVERSHINE NAGAR, MALAD-WEST, MUMBAI 400 064 PAN AALPD6989J (APPLICANT) (RESPONDENT) APPLICANT BY : MS N HEMALATHA RESPONDENT BY : NONE DATE OF HEARING : 05 .0 1 .201 8 DATE OF PRONOUNCEMENT : 5 .0 1 .201 8 O R D E R THIS MISCELLANEOUS APPLICATION, FILED BY THE REVEN UE, ARISES OUT OF ORDER OF THIS TRIBUNAL, DATED 20.07.2016 IN ITA NO.2700/M UM/2015. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE TODAY AN D ON EARLIER DATES, WHEN THE MISCELLANEOUS APPLICATION HAD BEEN FIXED O N 27.10.2017, 08.12.2017 AND 15.12.2017. I, THEREFORE, DECIDED T O DISPOSE OF THE MISCELLANEOUS APPLICATION AFTER HEARING THE LEARNED DR. 3. AFTER HEARING THE LEARNED DR AND GOING THROUGH T HE ORDER OF THIS TRIBUNAL, IT IS NOTED THAT THE APPEAL OF THE REVENU E HAD BEEN DISMISSED BY THE TRIBUNAL CITING TAX EFFECT LESS THAN ` 10 LACS. THE LEARNED DR BEFORE US, MA NO.418/MUM/2016 MR. RUDOLF PETER DSA 2 IN SUPPORT OF ITS MISCELLANEOUS APPLICATION, GAVE T HE CALCULATION OF THE TAX AND ON THAT BASIS POINTED OUT THAT THE TAX EFFECT IN TH IS APPEAL COMES TO ` 10,25,286/- AND, THUS, A MISTAKE HAS CREPT INTO THE ORDER OF THE TRIBUNAL. AFTER GOING THROUGH THE TAX EFFECT CALCULATION SUBM ITTED BY THE LEARNED DR, I AGREE WITH THE LEARNED DR THAT THE TAX EFFECT INVOL VED IN THE APPEAL IS NOT LESS THAN ` 10 LACS. IN VIEW OF THIS FACT, ORDER OF THE TRIBU NAL DATED 20.07.2016 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN REGULAR COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH DAY OF JANUARY, 2018. SD/- (P K BAN SAL) VICE-PRESIDENT MUMBAI; DATED: 5 TH JANUARY, 2018 SA MA NO.418/MUM/2016 MR. RUDOLF PETER DSA 3 COPY OF THE ORDER FORWARDED TO : 1. THE APP L IC ANT. 2. THE RESPONDENT. 3. T HE CIT(A), MUMBAI 4. THE CIT 5. DR, SMC BENCH, ITAT, MUMBAI BY ORDER, #TRUE COPY # ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI