ITO 27(2)(1), NAVI MUMBAI V. KRISHNAN ARUMUNGAM NAIKER, MUMBAI

MA 45/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4845 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2008-2009
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Keywords: Rectification of order; Tax effect
• Section: 201

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) SHRI RAMLAL NEGI (JM) M.A. NO. 45/MUM/2019 ARISING OUT OF I.T.A. NO. 1708 /MUM/ 2017 (ASSESSMENT YEAR 20 08 - 09 ) ITO 27(2)(1) ROOM NO 413 4 TH FLOOR, TOWER NO. 6 VASHI RAILWAY STATION COMPLEX NAVI MUMBAI - 400 703. V S . SHRI KRISHNAN ARMUGAM NAIKER FLAT NO. 5, SANGEETA APARTMENT NEAR DIAMOND GARDEN CHEMBER, MUMBAI - 400 071. PAN : AAPPK0334G ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY SHRI D.G. PANSARI DATE OF HEARING 7.6 . 201 9 DATE OF PRONOUNCEMENT 7 . 6 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : BY WAY OF THIS MISCELLANEOUS APPLICATION REVENUE SEEKS RECTIFICATION OF MISTAKE APPARENT FROM THE ORDER OF THIS TRIBUNAL IN ITA NO. 1708/MUM/2017 DATED 3.8.2 018, WHEREIN THE REVENUES APPEAL WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT. HOWEVER, NOW REVENUE SUBMITS THAT TAX EFFECT INVOLVED IN THIS AT RS. 21,09,612/ - . NO DETAIL OF COMPUTATION IN THIS REGARD HAS BEEN SUBMITTED WHATSOEVER. 2. LEARNED DEPARTMENTAL REPRESENTATIVE WAS ALSO NOT IN A POSITION TO THROW ANY LIGHT ON THE BASIS OF ABOVE COMPUTATION. WE NOTE THAT THE ADDITION MADE BY THE ASSESSING OFFICER WAS ONLY RS. 62,18,802/ - . THE ASSESSEE IS AN INDIVIDUAL AND INCOME FROM BUSINESS SHOWN WAS RS. 2,93,480/ - . IN THESE CIRCUMSTANCES, IN THE ABSENCE OF ANY COMPUTATION AS TO HOW TAX EFFECT IN THIS CASE IS BEYOND THE LIMIT FIXED BY THE CBDT , I N OUR CONSIDERED OPINION THIS MISCELLANEOUS APPLICATION IS LIABLE TO BE DISMISSED. ACCORDINGLY, THIS MISCELLANEOUS APPLIC ATION FILED BY THE REVENUE STANDS DISMISSED. SHRI KRISHNAN ARMUGAM NAIKER 2 ORDER HAS BE EN PRONOUNCED IN THE COURT ON 7 . 6 . 201 9 . SD/ - SD/ - (RAMLAL NEGI) (SH A MIM YAHYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 7 / 6 / 20 1 9 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI