ASSISTANT COMMISSIONER OF INCOME TAX 22 (2), MUMBAI V. MUKESH V. PANJWANI, MUMBAI

MA 774/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5912 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUM BAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.774/MUM/2017 (ARISING OUT OF ITA NO.6331/MUM/2012) ( / ASSESSMENT YEAR :2009-2010) THE ACIT-22(2), LALBAUG, MUMBAI-400012 VS. SHRI MUKESH V. PANJWANI, 701, SILVER CLOPHIL, ST. PAUL ROAD, BANDRA(W), MUMBAI-400050 ./PAN NO. : AISPP 8843 J ( /APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY : SHRI MANOJ KUMAR SINGH, CITDR /ASSESSEE BY : SHRI PRAKASH JHUNJHUNWALA, AR / DATE OF HEARING : 11/01/2019 /DATE OF PRONOUNCEMENT 15/01/2019 / O R D E R PER SHRI RAJESH KUMAR, AM : BY VIRTUE OF THESE TWO MISCELLANEOUS APPLICATIONS, THE REVENUE SEEKS RECALLING OF THE ORDER DATED 12.04.2017, PASS ED BY THE TRIBUNAL IN ITA NO.6331/MUM/2012 FOR THE ASSESSMENT YEAR 2009-2 010. 2. LD. DR SUBMITTED BEFORE US THAT WHILE PASSING TH E ORDER , THE ASSESSMENT YEAR AND DATE OF CIT(A) ORDER WERE INA DVERTENTLY STATED AS AY:2009-2010 AND 27.07.2013 INSTEAD OF AY : 2008- 2009 AND 27.07.2012 RESPECTIVELY. LD. DR CONTENDED THAT THI S BEING THE APPARENT MISTAKE ON RECORD, THEREFORE, THE SAME MAY KINDLY B E RECTIFIED. 3. LD.AR ON THE OTHER HAND, FAIRLY AGREED TO THE CO NTENTIONS OF LD.AR. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE IMPUGNED ORDER OF ITAT, WE FIND THAT THE ASSESSMENT YEAR AND DATE OF LD.CIT(A) HAVE WRONGLY BEEN MENTIONED AS AY: 2009-2010 AND 27.07.2 013. THEREFORE, MA NO.774/MUM/17 2 THE ORDER IS BEING AMENDED AND RECTIFIED. THE ASSE SSMENT YEAR IS SUBSTITUTED AS AY : 2009-2010 INSTEAD OF 2008-2009 AND DATE OF CIT(A)S ORDER IS SUBSTITUTED AS 27.03.2012 INSTEAD OF 27.03.2013. TO THAT EXTENT THE ORDER OF THE TRIBUNAL STANDS MODIFIED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED AND ORDER OF THE TRIBUNAL IS AMENDED AND MODIFIED A S STATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 15/01/2019 SD/- ( MAHAVIR SINGH ) SD/- (RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 15/01/2019 . . /PRAKASH KUMAR MISHRA , SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSISTANT REGISTRAR ) , / ITAT, MUMBAI 1. / THE APPELLANT- 2. / THE RESPONDENT- 3. ( ) / THE CIT(A), MUMBAI 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//