MATUNGA GAYATRI CLUB, V. ASST CIT CIR 6(3),

MA 546/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0609 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 23-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIRAJ BANSAL
• Assessee Lawyers: DR K SHIVARAM

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI .. , ! ' ##, $ !, % BEFORE SHRI R.S.SYAL, AM AND SHRI SANJAY GARG, JM && !' ./ MA NO.546/MUM/2012 ( )*+ , / ARISING OUT OF ITA NO.5160/MUM/2008) ( $' - $' - $' - $' - / / / / ASST.YEAR 2005-2006) M/S.MATUNGA GUJARATI CLUB LIMITED NATHALAL M.PAREKH MARG NEAR ARORA CINEMA MUMBAI 400 019. PAN : AABCM1011H. THE ASSTT.COMMISSIONER OF INCOME-TAX CIRCLE 6(3) MUMBAI. ( ! / // / APPLICANT) ' ' ' ' / VS. ( ./01/ RESPONDENT) ! 2 22 2 3 3 3 3 / APPLICANT BY : DR.K.SHIVARAM ./01 2 3 2 3 2 3 2 3 / RESPONDENT BY : SHRI NIRAJ BANSAL ' 2 + / / / / DATE OF HEARING : 26.07.2013. 45- 2 + / DATE OF PRONOUNCEMENT : 26.07.2013. !6 !6 !6 !6 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 07 .01.2011 PASSED IN ITA NO.5160/MUM/2008 FOR THE CAPTIONED ASSESSMENT Y EAR. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SEVEN GROUNDS WERE RAISED IN FORM NO.36. SUBSEQUENTLY TH E GROUNDS WERE MA NO.546/MUM/2012 M/S.MATUNGA GUJARATI CLUB LIMITED. 2 REVISED WITH TOTAL THREE GROUNDS IN TOTAL WITH SR.N OS.1, 2.1 AND 3. THE LEARNED COUNSEL SUBMITTED THAT THE TRIBUNAL INADVER TENTLY RECORDED ORIGINAL GROUNDS FROM FORM NO.36 INSTEAD OF THE REV ISED GROUND NO.1. IT WAS STATED IT IS ONLY A TYPOGRAPHICAL ERROR INAS MUCH AS THE ENTIRE DISCUSSION IN THE ORDER PROCEEDS ON THE BASIS OF TH E REVISED GROUND NO. 1. HE, THEREFORE, PRAYED THAT GROUNDS NO.1, 3 , 4 AND 5 FROM FORM NO. 36 WRONGLY SET OUT IN THE BEGINNING OF THE IMPU GNED ORDER BE SUBSTITUTED WITH REVISED GROUND NO.1 LEAVING THE UL TIMATE CONCLUSION UNAFFECTED. THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS FAIR ENOUGH TO CONCEDE THE POSITION STATED ON BEHALF OF THE ASS ESSEE. 3. IN VIEW OF THE RIVAL BUT COMMON SUBMISSIONS, WE SUBSTITUTE GROUNDS NO.1, 3, 4 AND 5 MENTIONED IN THE BEGINNING OF THE IMPUGNED ORDER WITH THE FOLLOWING REVISED GROUND. 1. THE LEARNED COMMISSIONER OF INCOME-TAX (A) ERRE D IN CONFIRMING THE DISALLOWANCE MADE BY ASSESSING OFFICER OF GENERAL EXPENSES OF ` 26,94,195/- ALLOCABLE TO NON-MEMBERS AND ` 2,62,401 ALLOCABLE 10 MEMBERS OUT OF TOTAL GENERAL EXPENSES OF ` 29,56,596. 4. THE FACTUAL DISCUSSION WITH THE ULTIMATE CONCLUS ION ON THE ISSUE IS UNALTERED BY THIS AMENDMENT. 5. 7 +8 ! 2 && !' + 2 '+ 9: ; IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED IN THE ABOVE T ERMS. MA NO.546/MUM/2012 M/S.MATUNGA GUJARATI CLUB LIMITED. 3 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH JULY , 2013. !6 2 45- &- !6 2 .$+=& >&- !6 2 .$+=& >&- !6 2 .$+=& >&-+ ++ +/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. ./01 / THE RESPONDENT. 3. ? () / THE CIT(A) - VI, MUMBAI. 4. ? / CIT 5. &B# .$+$' , , / DR, ITAT, MUMBAI 6. #C D / GUARD FILE. !6' !6' !6' !6' / BY ORDER, /&+ .$+ //TRUE COPY// ) ) ) )/ // /9 ' 9 ' 9 ' 9 ' ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI