DELILAH RAM MANSUKHANI, MUMBAI V. ITO 26(2)(3), MUMBAI

MA 460/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8121 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM MA NO. 460/MUM/2019 (ARISING OUT OF ITA NO.3526/MUM/2017) ( ASSESSMENT YEAR: 2010-11) SMT. DELILAH RAJ MANSUKHANI, FLAT NO. 1, GROUND FLOOR, 216, SHAL IMAR BLDG. NETAJI SUBHASH ROAD, MARINE DRIVE, MUMBAI-400020. VS. I.T.O. 26(2)(3), MUMBAI PRESENTLY 35(1)(3), PRATYAKSHKAR BHAVAN, BKC BANDRA (E), MUMBAI- 400051. PAN/GIR NO.AGVPM 1739 P (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI MAYUR KISNADWALA (AR) REVENUE BY SHRI VINOD KUMAR (DR) DATE OF HEARING 29/11/2019 DATE OF PRONOUNCEMENT 22/01/2020 / O R D E R PER: R.C. SHARMA, A.M. THE PRESENT MISC. APPLICATION HAS BEEN FILED BY TH E ASSESSEE TO RECTIFY AN APPARENT MISTAKE ALLEGED TO BE OCCURRED IN THE ORDER OF THE TRIBUNAL DATED 12/03/2019 PASSED IN ITA NO. 3526/MU M/2017 FOR THE A.Y. 2010-11. 2. TROUGH THIS MISC. APPLICATION, IT WAS CONTENDED BY THE LD AR OF THE ASSESSEE THAT THE ASSESSEE HAS RAISED EIGHT GRO UNDS OF APPEAL, WHICH WAS ALSO REPRODUCED BY THE TRIBUNAL IN ITS OR DER AT PAGE NO. 1 AND 2, HOWEVER, GROUNDS NO. 5 AND 6 OF THE APPEAL R EMAINED TO BE DECIDED WHILE PASSING THE ORDER DATED 12/03/2019. MA NO. 460/MUM/2019 SMT. DELILAH RAJ MANSUKHANI VS ITO 2 3. WE HAVE GONE THROUGH THE ORDER OF THE TRIBUNAL D ATED 12/03/2019 AND ALSO THE CONTENTS OF THE MISC. APPLI CATION FILED BY THE ASSESSEE AND FOUND THAT GROUNDS NO. 5 AND 6 RAISED BY THE ASSESSEE WITH REGARD TO ENHANCING THE ASSESSMENT BY THE LD. CIT(A) ON ACCOUNT OF RENTAL INCOME FOR ALTERNATE ACCOMMODATION OF RS. 2,60,000/- REMAINED TO BE DECIDED WHILE PASSING THE ORDER, THI S AMOUNTS TO MISTAKE APPARENT FROM THE RECORD. ACCORDINGLY, WE R ECALL THE ORDER OF THE TRIBUNAL DATED 12/03/2019 TO THE LIMITED EXTENT OF DECIDING GROUNDS NO. 5 AND 6 REGARDING ENHANCEMENT OF ASSESS MENT ON ACCOUNT OF RENTAL INCOME FOR ALTERNATE ACCOMMODATION OF RS. 2,60,000/-. 4. IN THIS RESULT, THIS MISC. APPLICATION OF THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JANUARY, 2020. SD/- (RAM LAL NEGI) SD/- (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 22/01/2020 *RANJAN COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//