Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 4156 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
26-05-2022
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2009-2010
Appeal Filed On
21-03-2022
Judgement Text
म ु ंबई ठ “एस एम स ” स , स सम! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.74/MUM/2022 [ Arising out of ITA NO.494/MUM/2020(A.Y.2009-10 ) ] ITO WARD -27(1)(1) [ERSTWHILE 27(1)(4),MUMBAI] Room No.406, 4 th Floor, Vashi Station Complex, Tower No.6, Vashi, Navi Mumbai 400 703 ..... " # /Applicant बन म Vs. Shri Dilip D Kachhara, Bhairav Enterprises, 1 Kanta Smruti, Near Hotel Airways, LBS Marg, Ghatkopar (W) Mumbai 400 086 PAN:AABPK-2046-H ..... " & /Respondent " # ' / Applicant by : Shri Hoshang B. Irani " & ' /Respondent by : None स ु न ई ( & / Date of hearing : 27/05/2022 )*+ ( & / Date of pronouncement : 27/05/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the Revenue u/s. 254(2) of the Income Tax Act, 1961 [in short ‘the Act’] seeking rectification in the order of Tribunal dated 24/09/2021. 2 MA NO.74/MUM/2022 2. Shri Hoshang B. Irani representing the Department submitted that Tribunal while deciding the appeal of Revenue in ITA No.494/mum/2020 in para-4 of the order has wrongly mentioned that the CIT(A) has restricted the disallowance to 10% instead of 12.5%, therefore, the rate 10% be replaced with 12.5%. 3. Submissions made by ld. Departmental Representative heard. The only alleged mistake pointed by the ld. Departmental Representative is that the CIT(A) has restricted the addition to 12.5% whereas in the order of the Tribunal it has been mentioned that the CIT(A) has restricted the addition to 10%. After cross verifying the fact from the order of CIT(A) it emanates that the rate of 10% as mentioned in the Tribunal order concurs with the rate of 10% as mentioned in the order passed by CIT(A). Hence, there is no mistake, much less any apparent mistake in the order of Tribunal. The miscellaneous application filed by the Revenue is factually incorrect, hence, dismissed. 4. In the result, Miscellaneous Application is dismissed. Order pronounced in the open Court on Friday the 27 th day of May, 2022 Sd/- (VIKAS AWASTHY) स /JUDICIAL MEMBER म ु ंबई/ Mumbai, , न ं /Dated 27/05/2022 Vm, Sr. PS(O/S) 3 MA NO.74/MUM/2022 े Copy of the Order forwarded to : 1. #/The Appellant , 2. " & / The Respondent. 3. ु -&( )/ The CIT(A)- 4. ु -& CIT 5. 0 1 " & न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 1 34 5 6 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai
