HAY M. MATHURIA, V. ITO WD 12(2)(1),

MA 71/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3836 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 1998-1999
• Appeal Filed On: 03-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MATHURIA
• Section: 69C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI D.MANMOHAN, VP AND SHRI R.S.SYAL, AM M.A.NO.71/MUM/2010 (ARISING OUT OF ITA NO.1787/MUM/2008 : ASST.YEAR 19 98-1999) SHRI JAY M.MATHURIA 5, JAITIRATH MANSION, 1 ST FLOOR BARRACK ROAD, BEHIND METRO MUMBAI 400 020. PA NO.AAGPM7002E. VS. THE INCOME TAX OFFICER WARD 12(2)(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI M.S.MATHURIA RESPONDENT BY : SHRI SANJEEV JAIN O R D E R PER D. MANMOHAN V.P. : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECTIFIC ATION OF THE ORDER OF THE TRIBUNAL DATED 5 TH AUGUST, 2009 IN ITA NO.1787/MUM/2008. 2. THE LEARNED COUNSEL FOR THE ASSESSEE CONT ENDED THAT THERE WERE TWO ISSUES IN THE APPEAL, VIZ, THE ADDITION U/S 68 FOR RS. 11,53, 280 AND ANOTHER ADDITION U/S 69C FOR RS. 34,598. IT WAS STATED THAT, BY OVERSIGHT, THE SECOND ISSUE CHALLENGING THE ADDITION OF RS. 34,598 OMITTED TO BE DISPOSED OFF B Y THE TRIBUNAL IN THE IMPUGNED ORDER. IT WAS, THEREFORE, PRAYED THAT THE SAME BEIN G A MISTAKE APPARENT FROM RECORD, BE RECTIFIED. THE LEARNED DEPARTMENTAL REPRESENTATI VE FAIRLY ADMITTED THIS POSITION. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD WE FIND THAT THE SECOND ADDITION OF RS.34,59 8 WAS INADVERTENTLY OMITTED TO BE DEALT WITH. AS SUCH WE RECALL THE IMPUGNED ORDE R ONLY FOR THE PURPOSES OF DISPOSAL OF THE ABOVE REFERRED SECOND ISSUE. THE RE GISTRY IS DIRECTED TO REFIX THIS APPEAL FOR HEARING ON 27.7.10 AS PRONOUNCED IN OPEN COURT. MA NO.71/MUM/2010 SHRI JAY M.MATHURIA. 2 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED ON THIS 4 TH DAY OF JUNE, 2010. SD/- SD/- (R.S.SYAL) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI : 4 TH JUNE, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XIII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.