SHRI RAHUL MOTILAL SHETH, MUMBAI V. INCOME TAX OFFICER 22(2)(4), MUMBAI

MA 87/MUM/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5888 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 24-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDHA DHAR
• Assessee Lawyers: MATHURIA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH , JM AND SHRI RAJESH KUMAR, AM MISCELLANEOUS APPLICATION NO.87/MUM/2017 ARISING OUT OF I .T.A. NO. 2028/MUM/2011 ( / ASSESSMENT YEAR : 2007 - 08 ) SHRI RAHUL MOTILAL SHET H , B - 5, SHAH BHUVAN, GANGAWADI LANE, LBS MARG, GHATKOPAR - W, MUMBAI - 400086 / VS. INCOME TAX OFFICER, 22(2)(4), ROOM NO.418, 4 TH FLOOR, TOWER NO.6, VASHI R LY. STATION COMPLEX, VASHI NAVI MUM BAI - 40070 5 MISCELLANEOUS APPLICATION NO.88/MUM/2017 ARISING OUT OF I .T.A. NO. 1736 /MUM/201 3 ( / ASSESSMENT YEAR : 20 09 - 10 ) INCOME TAX OFFICER, 22(2)(4), ROOM NO.418, 4 TH FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI NAVI MUMBA I - 40070 5 / VS. SHRI RAHUL MOTILAL SHETE, B - 5, SHAH BHUVAN, GANGAWADI LANE, LBS MARG, GHATKOPAR - W, MUMBAI - 400086 ./ PAN : A KNPS4069G / A SSESSEE BY SHRI M S MATHURIA / RE VENUE BY SHRI VIDHA DHAR / DATE OF HEARING : 22.09 . 201 7 / DATE OF PRONOUNCEMENT : 8.11.2017 / O R D E R PER RAJESH KUMAR , A M AFTER GOING THROUGH THE TRIBUNAL ORDER DATED 13.12.2016 WE FIND THA T THERE ARE TYPOGRAPHICAL AND INADVERTENT MISTAKE S CREPT IN THE ORDER PASSED BY 2 MAS NO.87 AND 88/MUM/2017 THE TRIBUNAL . THEREFORE BY WAY OF THIS MISCELLANEOUS APPLICATIONS, WE RECTIFY THE MISTAKES CREPT THEREIN AS UNDER : A . AT PAGE 1 OF THE TRIBUNAL ORDER THE APPEARANCE OF THE RE PRESENTATIVES ARE AS UNDER : / ASSESSEE BY SHRI SHIVAJI GODE / REVENUE BY SHRI M S MATHURIA THIS BE READ AS : / ASSESSEE BY SHRI M S MATHURIA / REVENUE BY SHRI SHIVAJI GODE B . PAGE 2 PARA 1(LAST LINE), THE APPEAL NUMBER INADVERTENTLY MENTIONED AS ITA NO.2080/MUM/2011 THIS BE READ AS ITA NO.2028/MUM/2011 C . AT PAGE 6 IN PARA 5 IN LINE NOS.4/5 INADVERTENTLY IT HAS BEEN MENTIONED : THE LD. AR REFERRING TO THE PROFIT AND LOSS ACCOUNT FOR YEAR ENDED ON 31. 3.2005 FILED AT PAGE NO.2 SUBMITTED. THIS BE READ AS : THE LD. AR REFERRING TO THE PROFIT AND LOSS ACCOUNT FOR YEAR ENDED ON 31.3.2007 FILED AT PAGE NO.2 SUBMITTED. 3 MAS NO.87 AND 88/MUM/2017 D . AT PAGE 10 IN PARA 10 OF THE TRIBUNAL ORDER, IT HAS BEEN MENTIONED 10 . RESULTANTL Y, APPEAL OF ASSESSEE FOR THE ASSESSMENT YEAR 2007 - 08 IS ALLOWED FOR STATISTICAL PURPOSE AND THE APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2009 - 10 STANDS DISMISSED. THIS BE READ AS : 10 . RESULTANTLY, APPEAL OF ASSESSEE FOR THE ASSESSMENT YEAR 2007 - 08 IS ALLOWED FOR STATISTICAL PURPOSE S AND THE APPEAL OF THE REVENUE FOR THE ASSESSMENT YEAR 2009 - 10 STANDS DISMISSED. ACCORDINGLY, THE TRIBUNAL ORDER DATED 13.12.2016 IS MODIFIED BY THIS ORDER. ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 8.11.2017 . SD SD ( MAHAVIR SINGH ) ( RAJESH KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 8.11.2017 SR.PS:SRL: / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESP ONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, TRUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMB AI