LAND & WELFARE CO. LTD, V. DCIT CIR 2(2),

MA 544/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9481 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HEENA DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI A BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI B. RAMAKOTAIAH, AM & SHRI VIJAY PAL RA O, JM MISCELLANEOUS APPLICATION NO. 544/MUM/2011 ARISING OUT OF ITA NO. 2571/MUM/2010 (ASST YEAR 2006-07) L & T WELFARE COMPANY LTD TAXATION DEPARTMENT L & T HOUSE N M MARG BALLARD ESTATE MUMBAI 400 001 VS THE DY COMMR OF I NCOME TAX CIR 2(2), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AAACL 1501G ASSESSEE BY MS HEENA DOSHI REVENUE BY MR PRADEEP KUMAR SINGH DT.OF HEARING 16 TH NOV 2012 DT OF PRONOUNCEMENT 16 TH NOV 2012 PER VIJAY PAL RAO, JM THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12 TH AUG 2011 OF THIS TRIBUNAL WHEREBY THE ASSESSEES A PPEALS ALONG WITH TWO OTHER APPEALS OF THE ASSOCIATED CONCERNS OF THE ASS ESSEE WERE DISPOSED OFF. THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ONLY W ITH RESPECT TO THE APPEAL IN ITA NO.2571/MUM/2010 FOR THE ASSESSMENT YEAR 2006-07. 2 WE HAVE HEARD THE LD AR OF THE ASSESSEE AS WELL A S THE LD DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE ONLY MISTAKE P OINTED OUT BY THE ASSESSEE IS IN THE PRESENT MISCELLANEOUS APPLICATION IS THE NAME O F THE ASSESSEE HAS NOT INCORPORATED IN THE ARRAY OF THE PARTIES AS MENTION ED IN THE IMPUGNED ORDER AND ONLY THE NAME OF THE OTHER ASSOCIATED CONCERNS OF T HE ASSESSEE HAS BEEN MENTIONED. MA NO.544/MUM,/2012 L & T WELFARE COMPANY LTD . 2 3 AT THE OUTSET, WE NOTE THAT THERE IS AN APPARENT ERROR IN THE IMPUGNED ORDER OF THE TRIBUNAL WITH RESPECT TO NOT MENTIONING THE NAME OF THE ASSESSEE UNDER CONSIDERATION I.E. M/S L &T WELFARE COMPANY LTD. 4 IN THE ARRAY OF THE PARTIES AS MENTIONED IN THE I MPUGNED ORDER ARE AS UNDER: L&T SARGENT & LUNDY LTD TAXATION DEPARTMENT, L&T HOUSE, N M MARG BALLARD ESTATE, MUMBAI 400 001 VS DY CIT, CIRCLE 2(2) AAYAKAR BHAVAN M K ROAD, M K ROAD, MUMBAI 3.1 THUS, IT IS CLEARLY SHOWS THAT THE ASSESSEES N AME WAS LEFT OUT FROM THE PARTIES OF THE PARTIES AS MENTIONED IN THE IMPUGNED ORDER. ACCORDINGLY, THE SAID MISTAKE IS REQUIRED TO BE RECTIFIED UNDER THE PROVISIONS OF SE C. 254(2). HENCE, THE ARRAY OF THE PARTIES OF THE IMPUGNED ORDER MAY BE READ AS UNDER: 1. L & T WELFARE COMPANY LTD TAXATION DEPARTMENT, L&T HOUSE, N M MARG BALLARD ESTATE, MUMBAI 400 001 2. L&T SARGENT & LUNDY LTD TAXATION DEPARTMENT, L&T HOUSE, N M MARG BALLARD ESTATE, MUMBAI 400 001 VS DY CIT, CIRCLE 2(2) AAYAKAR BHAVAN M K ROAD, M K ROAD, MUMBAI MA NO.544/MUM,/2012 L & T WELFARE COMPANY LTD . 3 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. 16 TH NOV 2012 SD/- SD/- ( B RAMAKOTAIAH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 16 NOV 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI