ITO, WARD 2(4), KALYAN V. SHRI. SHABBIR A. SHAIKH (EARLIER M/S.SUNRISE INDUSTRIES ), AMBERNATH WEST

MA 47/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4094 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G" BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER MA.Nos. 45, 46 & 47/MUM/2022 [ARISING OUT OF ITA.Nos. 5501, 5500 & 5502/MUM/2019 (A.Ys. 2010-11, 2009-10 & 2011-12)] Income Tax Officer – 2(2) 2 nd Floor, Mohan Plaza Khadakpada, Wayle Nagar Kalyan (W) - 421301 v. Shri Shabbir A. Shaikh Prop. of M/s. Labtron Technologies 102, Om Apartment New Colony, S.V.P Road Ambernath (W) PAN: AXAPS3887N (Appellant) (Respondent) Assessee by : None Department by : Shri S.N. Kabra Date of Hearing : 27.05.2022 Date of Pronouncement : 31.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Revenue has filed these Miscellaneous Applications u/s. 254(2) of Income-tax Act, 1961 [hereinafter referred as “the Act”] seeking for rectification of some of the mistakes crept in the common order passed MA.Nos. 45,46 & 47/MUM/2022 Shri Shabbir A. Shaikh 2 by the Tribunal in ITA.No. 5500, 5501 & 5502/Mum/2019 dated 30.06.2021. 2. Inspite of issue of notice none appeared on behalf of the assessee. Therefore, we proceed to dispose off these Miscellaneous Applications on hearing Ld.DR on merit. 3. Ld.DR submitted that the ITAT has inadvertently passed order in the name of M/s. Sunrise Industries instead of Shri Shabbir A. Shaikh (Entrepreneur). It was also submitted that the contents of the order is fully related to Shri Shabbir A. Shaikh, accordingly, Ld.DR prayed that the above inadvertent mistake maybe rectified. 4. On the other hand, the Bench observed that the order was passed in the name of M/s. Sunrise Industries based on the Form-36 filed by the Revenue. When this mistake was informed to the Ld. DR and Ld.DR accordingly made arrangement to file the proper Form-36. 5. Considering the above fact on record, we observe that Revenue has filed proper Form No. 36 accordingly, we proceed to rectify the above mistake in the cause title and the body of the order. Accordingly, MA.Nos. 45,46 & 47/MUM/2022 Shri Shabbir A. Shaikh 3 the name of the assessee be read as Shri Shabbir A. Shaikh instead of M/s. Sunrise Industries, wherever in the order. 6. In the result, Miscellaneous Applications filed by the Revenue are allowed. Order pronounced in the open court on 31 st May, 2022 Sd/- Sd/- (SANDEEP SINGH KARHAIL) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 31.05.2022 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mum