M/s. CIFCO FINANCE LTD., MUMBAI V. ACIT (OSD-II) C.Rg. 7, MUMBAI

MA 72/MUM/2022

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1742 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1998-1999
• Appeal Filed On: 11-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) M.A. No. 71/MUM/2022 (ITA No. 4046/MUM/2005) Assessment Year: 1998-1999 & M.A. No. 72/MUM/2022 (ITA No. 4533/MUM/2005) Assessment Year: 1998-1999 Cifco Finance Ltd., Unit-I, Ground Floor, Bhupen Chambers, Dalal Street, Fort, Mumbai-400 001. Vs. The Dy. Commissioner of Income Tax (ODS), Circle-7, Room No. 413, 4 th floor, Aayakar Bhavan, M.K. Road, Marine Lines, Mumbai-400020. PAN No. AAACC 1765 F Appellant Respondent Assessee by : Ms. Rashmi Vyas, AR Revenue by : Mr. C.T. Mathews, DR Date of Hearing : 03/06/2022 Date of pronouncement : 03/06/2022 ORDER PER OM PRAKASH KANT, AM By way of these Miscellaneous Applications, the assessee seeks rectification in the name of the Ld. counsel mentioned in the order of the Tribunal dated 13.10.2021, assessee. 2. Before us, the Ld. counsel of the assessee submitted that on title page of the order, name of the counsel on behalf of the assessee has been mentioned as counsel who appeared is be rectified. 3. The Ld. Departmental Representative (DR) was no objection to the same. 4. We have rectified from the record about the correct name of the Ld. counsel who appeared on behalf of the assessee. of the Ld. counsel of the assessee is accepted as there being a mistake in the name of the Ld. counsel 13.10.2021 of the Tribunal, Accordingly, we substitute name of the Tribunal dated 13.10.2021, who appeared on behalf of the Before us, the Ld. counsel of the assessee submitted that on title page of the order, name of the counsel on behalf of the assessee has been mentioned as “Shri Vipul Jain” whereas correct name of the counsel who appeared is “Shri Vipul Joshi” Advocate and The Ld. Departmental Representative (DR) was no objection to the same. We have rectified from the record about the correct name of the Ld. counsel who appeared on behalf of the assessee. of the Ld. counsel of the assessee is accepted as there being a of the Ld. counsel mentioned in the order 13.10.2021 of the Tribunal, who appeared on behalf of the assessee. substitute name of “Shri Vipul Joshi Advocate Cifco Finance Ltd MA Nos. 71 & 72/M/2022 2 who appeared on behalf of the Before us, the Ld. counsel of the assessee submitted that on title page of the order, name of the counsel on behalf of the assessee whereas correct name of the Advocate and same may The Ld. Departmental Representative (DR) was not having any We have rectified from the record about the correct name of the Ld. counsel who appeared on behalf of the assessee. The request of the Ld. counsel of the assessee is accepted as there being a mentioned in the order dated who appeared on behalf of the assessee. Shri Vipul Joshi Advocate” in place of “Shri Vipul Jain of the assessee, in the Tribunal order dated 13.10.2021. 5. Accordingly, both the Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open Court on Sd/- (SANDEEP SINGH KARHAIL JUDICIAL MEMBER Mumbai; Dated: 03/06/2022 Dragon Legal/Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// Shri Vipul Jain” as the Ld. counsel who appeared in the Tribunal order dated 13.10.2021. Accordingly, both the Miscellaneous Applications filed by the assessee are allowed. ounced in the open Court on 03/06/2022. Sd/- SANDEEP SINGH KARHAIL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT Copy of the Order forwarded to : BY ORDER, (Sr. Private Secretary ITAT, Mumbai Cifco Finance Ltd MA Nos. 71 & 72/M/2022 3 who appeared on behalf in the Tribunal order dated 13.10.2021. Accordingly, both the Miscellaneous Applications filed by the /06/2022. OM PRAKASH KANT) MEMBER Sr. Private Secretary) ITAT, Mumbai