ITO WD1 (1) , KALYAN V. MUKESH SALIGRAM SHARDA, MUMBAI

MA 514/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5604 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 26-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 16-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRAKASH CHOUGULE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA No. 514/Mum/2023 Arising Out of ITA No. 1907/Mum/2021 (A.Y. 2011-12) MA No. 515/Mum/2023 Arising Out of ITA No. 1907/Mum/2021 (A.Y. 2010-11) ITO Ward 1(1) Mohan Plaz, Wayale Nagar, Khadak Park, Kalyan-421301 Vs. Mukesh Saligram Sharda 93/1, Brahman Ali, Guru Ashish Bldg, Flat No. 9, New P.R. High School, Bhiwandi, Mumbai-421201 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AUFPS2113R Appellant .. Respondent Appellant by : None. Respondent by : Shri. Prakash Chougule Date of Hearing 27.10.2023 Date of Pronouncement 06.11.2023 आदेश / O R D E R PER AMARJIT SINGH :- 1. Both these miscellaneous applications filed by the revenue are directed against the order of ITAT vide ITA No. 1907/Mum/2021 & 1908/Mum/2021. P a g e | 2 MA No. 514, 515/Mum/2023 AY 2010-11, 11-12 2. In the miscellaneous applications revenue submitted that while adjudicating the appeal filed by the assessee vide ITA No. 1907, 1908/Mum/2021 on 22.02.2023 the assessment year of the appeal was inadvertently mentioned as A.Y. 2019-20 as against correct A.Y. 2010-11. 3. Heard Ld. DR and perused the material on record. We find that inadvertently while adjudicating the aforesaid two appeals filed by the revenue the assessment year was mentioned as A.Y. 2019-20 whereas the correct assessment year was A.Y. 2010-11. Therefore, the miscellaneous application filed by the revenue is allowed and the assessment year be read as A.Y. 2010-11 as against assessment year 2019-20. Therefore, both the miscellaneous applications filed by the revenue are allowed. Order Pronounced in Open Court on 06.11.2023 Sd/- Sd/- (AMIT SHUKLA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Mumbai Date 06.11.2023 ANIKET SINGH RAJPUT/STENO आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. P a g e | 3 MA No. 514, 515/Mum/2023 AY 2010-11, 11-12 सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai.