ABDUL AZIZ LOKHANDWALA, MUMBAI V. ITO 5(1), MUMBAI

MA 481/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5717 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMATHA MUL LAMURI
• Assessee Lawyers: K C PANDEY
• Section: 254(2); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 481 / MUM /2019 ( ARISING OUT OF ITA N O. 7 658 /MUM /201 4 ) ( ASSESSMENT YEAR : 2010 1 1 ) M.A. NO. 482/ MUM /2019 ( ARISING OUT OF ITA N O. 7659 /MUM /201 4 ) ( ASSESSMENT YEAR : 2010 11 ) ABDUL AZIZ LOKHANDWALA, PAKEEZA MARKET, CO.OP. HUG. SOCIETY LTD., 4 TH FLOOR, FLAT NO. 405, M.S. ALI ROAD, GRANT ROAD CORNER, MUMBAI - 400008 PAN: AABPL6611P VS. THE ITO 5(1 ) (1) , AAYAKAR BHAVAN, 5 TH FLOOR, R NO. 570 , MAHARSHI KARVE ROAD, MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K.C. PANDEY ( AR ) REVENUE BY : SMT. SAMA THA MULLAMURI ( CIT DR ) DATE OF HEARING : 08/11 /201 9 DATE OF PRONOUN CEMENT: 07 / 02 /20 20 CORRIGENDUM THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIONS FOR RECTIFICATION OF COMMON ORDER DATED 31.10.2017 PASSED BY THE A BENCH OF THE MUMBAI TRIBUNAL IN ITA NO. 7658 & 7659/MUM/2014 PERTAINING TO THE ASSESSMENT YE AR 2010 - 11. THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT IN SAID ORDER THE ASSESSMENT YEAR HAS BEEN WRONGLY TYPED AS 2009 - 10 IN BOTH THE CASES WHERE AS THESE CASES PERTAIN TO THE ASSESSMENT YEAR 2010 - 11 . 2. THE LD. COUNSEL FOR THE ASSESSEE FURTHER SUBM ITTED THAT THE AFORESAID ERROR IN THE ORDER IS MISTAKE APPARENT FROM THE RECORD WHICH RECTIFIABLE UNDER SECTION 254(2) OF THE ACT. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPPOSE THE SUBMISSIONS MADE BY THE LD. COUNSEL. 2 M.A. NO S . 481 AND 482 / MUM/2019 ASSESSMENT YEAR: 2010 - 11 3. WE NOTICE THAT THIS MISTAKE HA S OCCURRED DUE TO THE REASON THAT IN THE ASSESSMENT ORDER AO HAS MENTIONED THE ASSESSMENT YEAR 2009 - 10. SIMILARLY, THE ASSESSEE HAS MENTIONED THE ASSESSMENT YEAR 2009 - 10 IN FORM NO.36 . 4. IN OUR CONSIDERED VIEW THE ERROR POINTED OUT BY THE ASSESSEE IS TH E MISTAKE APPARENT FROM RECORD AND IS REQUIRED TO BE CORRECTED. HENCE, BY WAY OF THIS CORRIGENDUM, WE RECTIFY THE MISTAKE APPARENT AND REPLACE THE ASSESSMENT YEAR 2009 - 2010 APPEARING IN ORDER DATED 31.10.2017 PASSED BY THE TRIBUNAL BY THE CORRECT ASSESSM ENT YEAR 2010 - 2011 IN BOTH THE CASES I.E. ITA NO. 7658/MUM/2014 AND 7659/MUM/2014 . HENCE, THE CORRECT ASSESSMENT YEAR IN BOTH THE CASES MAY BE READ AS 2010 - 2011 . SD - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 07 / 02 / 20 20 ALINDRA, PS / 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// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI S