DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3 (2), MUMBAI V. GELTEC PRIVATE LIMITED , MUMBAI

MA 565/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3443 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 30-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHOUDHARY ARUNKUMAR SINGH
• Assessee Lawyers: PRASHANT DESHMUKH

Judgement Text

1 MA 565/MUM/2018 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI MAHAVIR SINGH(JUDICIAL MEMBER) AND SHRI G MANJUNATHA (ACCOUNTANT MEMBER) M.A. 565/MUM/2018 (ARISING OUT OF ITA NO.1344/MUM/2016) (ASSESSMENT YEAR : 2008-09) DY.CIT, CENT.CIR.3(2), MUMBAI VS M/S GELTEC PVT LT D CONSULTANT PREMISES 1 ST FLOOR, SION TROMBAY ROAD DEONAR, MUMBAI 400 088 PAN : AAACB1782H APPLICANT RESPONDEDNT APPLICANT BY SHRI CHOUDHARY ARUNKUMAR SINGH RESPONDENT BY SHRI PRASHANT DESHMUKH DATE OF HEARING 03-05-2019 DATE OF PRONOUNCEMENT 03-05-2019 CORRIGENDUM PER G MANJUNATHA, AM : THE REVENUE HAS BROUGHT TO OUR NOTICE THAT THERE IS AN INADVERTENT TYPING ERROR IN THE ORDER OF THE TRIBUNAL DATED 24-01-2018 AT PA RAGRAPH 5 INASMUCH AS THAT ON 5 TH LINE FROM BOTTOM OF THE PARAGRAPH THE AMOUNT OF RS .13,15,774 IS MENTIONED AS AGAINST THE RIGHT FIGURE OF RS.30,15,7 44. WE HAVE GONE THROUGH 2 MA 565/MUM/2018 THE RECORDS AND FIND THE CONTENTION OF THE REVENUE CORRECT. THEREFORE, WE MODIFY OUR ORDER DATED 24-01-2018 AS UNDER:- INSTEAD OF MAY BE READ AS LINE 5 ON PARA 5 ON PAGE 5 ASSESSEE HAS MADE SUO MOTO DISALLOWANCE OF RS.13,15,774 IN THE ORIGINAL RETURN OF INCOME FILED. ASSESSEE HAS MADE SUO MOTO DISALLOWANCE OF RS.30,15,774/- IN THE ORIGINAL RETURN OF INCOME FILED. 2. THE ORDER OF THE TRIBUNAL DATED 24-01-2018 IS MO DIFIED ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 03-05-2019. SD/- SD/- (MAHAVIR SINGH) (G MANJUNATHA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT : 03 RD MAY, 2019 PK/- COPY TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR /TRUE COPY/ BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI