ITO WD 9(1)(1), V. ALPHA GENERAL LEBSING AND FINANCE P. LTD,

MA 70/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9870 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1993-1994
• Appeal Filed On: 07-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, A MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 70/MUM/2012 ARISING OUT OF : 2630/MUM/2009(AY: 1993-94) AND C.O. NO.200/MUM/2000 (AY: 1993-94) INCOME TAX OFFICER WARD 9(1)(1) ROOM NO.226, AAYAKAR BHAVAN MUMBAI-400 020. M/S. ALPHA GENERAL LEASING & FINANCE PVT. LTD. 11, PALM CREST, 191/192 ST. PAUL ROAD,BANDRA (W) MUMBAI- 400 050. P.A. NO. (AAACA 3338 A) (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI MOHIT JAIN RESPONDENT BY : NONE DATE OF HEARING : 04.01.2013 DATE OF PRONOUNCEMENT : 04.01.2013 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E REVENUE REQUESTING FOR AMENDMENT OF THE ORDER DATED 16.11.2011 OF THE TRIB UNAL IN ITA NO.2630/M/12. THE ONLY MISTAKE POINTED OUT BY THE DEPARTMENT IS T HAT ON THE FIRST PAGE OF THE ORDER OF THE TRIBUNAL, THE ASSESSMENT YEAR IN RELAT ION TO CROSS OBJECTION OF THE ASSESSEE HAS BEEN MENTIONED AS 2003-04 WHEREAS THE CORRECT ASSESSMENT YEAR IS MA NO.70/M/12 ARISING OUT OF ITA NO. 2630/09 & CO NO.200/00 A.Y:93-94 & 03-04 2 1993-94. IT HAS THEREFORE BEEN REQUESTED THAT THE A SSESSMENT YEAR MAY BE CORRECTED. 2. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND CONSIDERED THE MATTER CAREFULLY. WE FIND THAT THERE IS ERROR IN ME NTIONING THE ASSESSMENT YEAR IN RELATION TO THE CROSS OBJECTION OF THE ASSESSEE ON THE FIRST PAGE OF THE ORDER OF THE TRIBUNAL. THE MISTAKE IS THEREFORE RECTIFIED AND IN PLACE OF ASSESSMENT YEAR 2003- 04 MENTIONED IN RELATION TO C.O. NO.200/M/2009 ON T HE FIRST PAGE OF THE ORDER OF THE TRIBUNAL, THE ASSESSMENT YEAR 1993-94 IS SUBSTI TUTED. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.01.2013. SD/- SD/- (D.K. AGARWAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTAN T MEMBER MUMBAI, DATED: 4.1. 2013. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.