DY CIT 6 (2)(1), MUMBAI V. M/S DELTA TECHNICA INTERIOR DESIGN PVT LTD. , MUMBAI

MA 60/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4214 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 07-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D" BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.No. 60/MUM/2022 [ARISING OUT OF ITA.No. 6535/MUM/2019 (A.Y. 2009-10)] DCIT – 6(2)(1) Room No. 504, 5th Floor Aayakar Bhavan, M.K. Road Mumbai - 400020 v. M/s. Delta Technica Design P. Ltd., Rati Villa, Ground Floor Motibal Street, Opp. Bhatia Hospital Tardeo, Mumbai - 400007 PAN: AABCD2765K (Appellant) (Respondent) Assessee by : None Department by : Shri Mehul Jain Date of Hearing : 20.05.2022 Date of Pronouncement : 24.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through this Miscellaneous Application revenue requested to rectify the mistake crept in the ITAT order in ITA.No. 6535/Mum/2019 dated 10.06.2021. MA.No. 60/MUM/2022 M/s. Delta Technica Design P. Ltd., 2 2. Inspite of issue of notice none appeared on behalf of the assessee, therefore we proceed to dispose of this Miscellaneous Application by hearing Ld.DR. 3. Ld.DR submitted that there is a typographical error of “assessment year” mentioned in the cause title of the ITAT order in which A.Y. is wrongly mentioned as A.Y. 2010-11 instead of correct A.Y. 2009-10. 4. Heard Ld.DR, we observe that there is apparent typographic mistake in mentioning assessment year in cause title of the order passed on 10.06.2021. Accordingly, the aforesaid inadvertent typographic mistake is rectified and the assessment year in cause title be read as A.Y.2009-10 instead of A.Y.2010-11. 5. Accordingly, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open court on 24 th May, 2022 Sd/- Sd/- (PAVAN KUMAR GADALE) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 24.05.2022 Giridhar, Sr.PS MA.No. 60/MUM/2022 M/s. Delta Technica Design P. Ltd., 3 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mum