PR CIT-17, MUMBAI V. VIMLA BABULAL KHANDELWAL, MUMBAI

MA 55/MUM/2023

AI Insights

The case involved a procedural error where the Income Tax Appellate Tribunal (ITAT) initially recorded incorrect assessment years in the title of their appellate order. The Department of Revenue filed a Miscellaneous Application seeking rectification of this error. The Tribunal acknowledged the mistake and corrected the assessment years to accurately reflect the years applicable to the cases cited. The correction was made in the presence of the Departmental Representative, Ms. Richa Gulati, and no representative for the assessee attended the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123500 (ITAT-undefined)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Mumbai
• Next Hearing Date: 23-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 17-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) MA No. 55/MUM/2023 (Arising out of ITA No. 1186/MUM/2021) Assessment Year: 2014-2015 DCIT-41(1)(1), Room No. 623, 6 th floor, G-Block, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051. Vs. Vimla Babulal Khandelwal Narayan Plaza, 135, Ram Mandir Road, Oshiwara, Near Singh Ind. Estate, Goregaon (W), Mumbai-400 104. PAN No. ADOPK 3702 A Appellant Respondent Assessee by : None Revenue by : Ms. Richa Gulati, DR Date of Hearing : 24/03/2023 Date of pronouncement : 24/03/2023 ORDER PER OM PRAKASH KANT, AM The Revenue is seeking rectification of the inadvertent mistake of mentioning wrong assessment year in the title of the impugned appellate order passed by the ITAT on 19.05.2022 in ITA No. 1184, 1185 and 1186/Mum/2021. None attended on behalf of assessee despite notifying for hearing. 2. The Ld. Departmental Representative assessment year 2012 substituted with the assessment year 2014 mistake apparent from record impugned order is directed to 1186 for assessment year respectively in place of AYs 2011 3. The Miscellaneous Application filed by the accordingly allowed. Order pronounced in the open Court on Sd/ (VIKAS AWASTHY JUDICIAL MEMBER Mumbai; Dated: 24/03/2023 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Vimla Babulal Khandelwal Departmental Representative submitted that assessment year 2012-13 mentioned in the title substituted with the assessment year 2014-15. This being a mistake apparent from record, same is rectified and the title of the is directed to be read as ITA No. 1184; 1185 and assessment years 2011-12, 2013-14 and 2014 in place of AYs 2011-12, 2012-13 and 2014 The Miscellaneous Application filed by the . Order pronounced in the open Court on 24/0 Sd/- VIKAS AWASTHY) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Vimla Babulal Khandelwal 2 MA No. 55/Mum/2023 submitted that mentioned in the title should be 15. This being a same is rectified and the title of the ITA No. 1184; 1185 and 14 and 2014-15 13 and 2014-15. The Miscellaneous Application filed by the assessee is 03/2023. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai