AI Insights
The Income Tax Appellate Tribunal in Mumbai addressed three Miscellaneous Applications (M.A. No. 463/Mum/2023, M.A. No. 464/Mum/2023, and M.A. No. 465/Mum/2023) filed by the Revenue against M/s. Poonam Shanti Developers and M/s. Poonam Mega Developers respectively. The applications sought corrections to typographical errors in previous orders. M.A. No. 463/Mum/2023 was dismissed as the name of the assessee was correctly mentioned in the original order. However, M.A. No. 464/Mum/2023 and M.A. No. 465/Mum/2023 were allowed, correcting the PAN details for the respective cases.
Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 136506 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
14-09-2023
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
14-09-2023
Assessment Year
2013-2014
Appeal Filed On
02-07-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “C” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) M.A. No. 463/Mum/2023 in I.T.A. No. 751/Mum/2020 (A.Y. 2013-14) ITO-25(3)(1) Room No. 118 1 st Floor Kautilya Bhavan G-Block, BKC Bandra East Mumbai-400 051. Vs. M/s. Poonam Shanti Developers 66 B, 3 r d Floor Poddar Chambers 22E Sayed Abdulla Barelvi Road, Fort Mumbai-400 001. PAN : AAMFP0302N (Appellant) (Respondent) M.A. No. 464/Mum/2023 in I.T.A. No. 748/Mum/2020 (A.Y. 2011-12) M.A. No. 465/Mum/2023 in I.T.A. No. 749/Mum/2020 (A.Y. 2012-13) ITO-25(3)(1) Room No. 118 1 st Floor Kautilya Bhavan G-Block, BKC Bandra East Mumbai-400 051. Vs. M/s. Poonam Mega Developers 66 B, 3 r d Floor Poddar Chambers 22E Sayed Abdulla Barelvi Road, Fort Mumbai-400 001. PAN : AAMFP4284F (Appellant) (Respondent) Assessee by Ms. Shruti Mandore Department by Shri H.M. Bhatt Date of Hearing 15.09.2023 Date of Pronouncement 15.09.2023 O R D E R Per B.R.Baskaran (AM) :- 2 The Revenue has filed these Miscellaneous Applications seeking correction of certain typographical mistakes in the order dated 5.12.2022 passed in the appeals mentioned in the caption. A) M.A. No. 463/Mum/2023 This Miscellaneous petition has been filed against ITA No. 751/Mum/2020. It is stated that the correct name of the assessee is “Poonam Shanti Developers”. However, we noticed from the order passed by the ITAT that the above said name has been mentioned. Accordingly this Miscellaneous Application is liable to be dismissed and we dismiss the same. B) M.A. No. 464 & 465/Mum/2023 These miscellaneous petitions have been filed against ITA No. 748 & 749/Mum/2020. It is stated that the PAN of the assessee has been wrongly mentioned. Accordingly we direct the PAN mentioned in the cause title be replaced by AAMFP4284F. 2. In the result, M.A. No. 463/Mum/2023 is dismissed and other two Miscellaneous Applications stand allowed. Order pronounced in on 15.09.2023. Sd/- Sd/- (Rahul Chaudhary) (B.R. Baskaran) Judicial Member Accountant Member Mumbai.; Dated : 15/09/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai. 3 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai
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