CHRISTIAN MEDICAL & ECUCATIONAL FELLOWSHIP TRUST, MUMBAI V. CIT (EXEMPTION), MUMBAI

MA 484/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6056 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-10-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 26-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “सी” 炈ी िवकास अव瀡थी, 瀈याियक सद瀡य एवं 炈ी अमरजीत 琐सह, लेखाकार सद瀡य के सम楹 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. NO.484/MUM/2023 [Arising out of ITA NO.611/MUM/2021(A.Y.2015-16)] Christain Medical & Educational Fellowship Trust CMEF Trust Office, 5th Floor Queen Mary School Bldg. V.P Road, Mumbai 400004 PAN: AAATC0268Q ..... 灹ाथ牸 /Applicant बनाम Vs. CIT (Exemption) Room No. 617, 6th Floor Piramal Chamber, Lal Bag Parel, Mumbai 400012 ..... 灹ितवादी/Respondent 灹ाथ牸 獧ारा/ Applicant by : Ms. Rashmi Vyas 灹ितवादी 獧ारा/Respondent by : Shri Ujjwal Kumar Chavhan सुनवाई क琉 ितिथ/ Date of hearing : 06/10/2023 घोषणा क琉 ितिथ/ Date of pronouncement : 27/10/2023 आदेश आदेशआदेश आदेश/ ORDER PER VIKAS AWASTHY, JM: The assessee has filed Miscellaneous Application u/s.254(2) of the Income Tax Act, 1961 [in short ‘the Act’] seeking rectification in the order of Tribunal dated 16/12/2022. 2. The ld.Authorized Representative of the assessee submitted that in the Tribunal order dated 16/12/2022, the presence of arguing Counsel Shri Vipul Joshi has not been marked, whereas Shri Vipul Joshi had made detailed submissions in the appeal when the appeal was initially heard on 01/06/2022. Subsequently, when the 2 M.A. NO.484/MUM/2023 appeal was fixed for seeking clarification Ms. Dinkle Haria had appeared on behalf of the assessee. 3. We have examined the records. Indeed Shri Vipul Joshi, Advocate appeared to represent the assessee /appellant and had made submissions on 01/06/2022. Subsequently, when the appeal was fixed for hearing necessary clarification on 23/09/2022, Ms. Dinkle Haria appeared on behalf of Mr. Vipul Joshi to assist the Bench. The necessary correction is made in the order dated 16/12/2022 and the presence of Shri Vipul Joshi is recorded after in the cause title in the aforesaid order. It shall now be read as: अपीलाथ牸 獧ारा अपीलाथ牸 獧ाराअपीलाथ牸 獧ारा अपीलाथ牸 獧ारा / Appellant by : Shri Vipul Joshi & Ms. Dinkle Haria, Advocates 灹ितवादी 獧ारा 灹ितवादी 獧ारा灹ितवादी 獧ारा 灹ितवादी 獧ारा/Respondent by : Dr. Samuel Pitta, Sr. DR 4. In the result, the Miscellaneous Application is allowed. Order pronounced in the open court on Friday the 27 th day of October , 2023 Sd/- Sd/- (AMARJIT SINGH) (VIKAS AWASTHY) लेखाकार सद瀡य/ACCOUNTANT MEMBER 瀈याियक सद瀡य/JUDICIAL MEMBER मुंबई/ Mumbai, 琈दनांक/Dated 27/10/2023 Vm, Sr. PS(O/S) 灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषत灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषतCopy of the Order forwarded to : 1. अपीलाथ牸/The Appellant , 2. 灹ितवादी/ The Respondent. 3. The PCIT 4 िवभागीय 灹ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड榁 फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt.Registrar)/ Sr.Private SecretaryITAT, Mumbai