INCOME TAX OFFICER (TDS) 3(3), MUMBAI V. SONATA REALTY P.LTD, MUMBAI

MA 83/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6941 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 22-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M C OMI NINGSHEN
• Keywords: Rectification of order
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E , MUMBAI BEFORE S HRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 83 / MUM /2017 ( ARISING OUT OF ITA NO. 2473 /MUM /201 4 ) ( ASSESSMENT YEAR : 2012 13 ) THE ITO (TDS) - 3(3), 1010, 10 TH FLOOR, SMT. KG MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD (WEST), MUMBAI - 400002 VS. M/S SONATA REALTY PVT. LTD., 8 - SHAH INDUSTRIAL ESTATE, OFF, VEERA DESAI ROAD, ANDHERI (WEST), MUMBAI - 400053 PAN: AAACK3795M (APPELLANT) (RESPONDENT) REVENUE BY : SHRI M.C. OMI NINGSHEN (DR) ASSESSEE BY : NONE DATE OF HEARING: 06/04 /201 8 DATE OF PRONOUNCEMENT: 04 / 0 7 /201 8 CORRIGENDUM THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECTIFICATION OF MISTAKE APPARENT IN THE ORDER DATED 18.11.2016 PASSED BY THE E BENCH OF THE ITAT, MUMBAI IN ITA NO. 2473/MUM/2014 A.Y. 2012 - 13. 2. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) POINTED OUT THAT THE REVENUE HAD FILED APPEAL AGAINST THE ORDER DATED 30.01.2 014 PASSED BY THE LD. CIT (A) , H OWEVER, THE E BENCH OF THE ITAT IN ITS ORDER DATED 18.11.201 6 HAS MENTIONED THE DATE OF THE ORDER OF THE LD. CIT (A) AS 17.01.2014. SIMILARLY, THE ORDER PERTAINS TO THE AY 2008 - 09 WHEREAS THE BENCH HAS WRONGLY MENTIONED T HE AY 2012 - 13. THE LD. DR FURTHER SUBMITTED THAT THE MISTAKE S MAY BE RECTIFIED UNDER SECTION 254(2) OF THE INCOME TAX ACT. 2 M.A. NO S . 83 /MUM/2017 ASSESSMENT YEAR: 2012 - 13 3. WE HAVE PERUSED THE ORDERS PASSED BY THE BENCH AS WELL AS THE ORDER PASSED BY THE LD. CIT (A). WE NOTICE THAT THE BENCH HAS WRON GLY MENTIONED THE YEAR OF ASSESSMENT AS 2012 - 13 AND FURTHER MENTIONED THE DATE OF ORDER PASSED BY THE CIT(A) AS 17.01.2014 IN PLACE OF 30.01.2014. 4. HENCE, WE RECTIFY THE SAID MISTAKE APPARENT AND REPLACE THE DATE OF ORDER OF THE LD. CIT(A) WRONGLY MENTI ONED AS 17.01.2014 W ITH THE CORRECT DATE 30.01.2014 AND THE FURTHER REPLACE THE ASSESSMENT YEAR WRONGLY MENTIONED AS 2012 - 13 ON PAGE 1 OF THE ORDER WITH CORRECT AY 2008 - 09. IN THE RESULT, MISC. APPLICATION FILED BY THE REVENUE FOR A SSESSMENT YEAR 2012 - 1 3 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH JULY , 2018 . SD/ - SD/ - ( R.C. SHARMA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 04 / 0 7 / 2018 ALINDRA, PS / 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 . 3 M.A. NO S . 83 /MUM/2017 ASSESSMENT YEAR: 2012 - 13 / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI