ABC TUBE COMPANY, MUMBAI V. PRINCIPAL COMMISSIONER OF INCOME TAX 21, MUMBAI

MA 883/MUM/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6953 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAI KUMAR SINGH
• Assessee Lawyers: DEVENDRA SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER MA NO. 883/MUM/2017 (ARISING OUT OF ITA NO. 3271/MUM/2016) (ASSESSMENT YEAR: 2011-12) M/S. ABC TUBE COMPANY C/O. MEHTA LODAH & CO., CAS 105, SARKAR-I, ASHRAM ROAD AHMEDABAD 380009 VS. PRINCIPAL CIT - 21 ROOM NO. 520, 5TH FLOOR PIRAMAL CHAMBERS LALBAUG, MUMBAI 400012 PAN AAIFA1044B APPLICANT RESPONDENT APPLICANT BY: SHRI DEVENDRA SHAH RESPONDENT BY: SHRI AJAI KUMAR SINGH DATE OF HEARING: 01.03.2019 DATE OF PRONOUNCEMENT: 01.03.2019 O R D E R PER MAHAVIR SINGH, JM BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE HAS REQUESTED FOR RECTIFICATION IN THE ORDER OF THE TRIBUNAL PASS ED IN ITA NO. 3271/MUM/2017 DATED 04.08.2017 STATING THAT THE ASS ESSMENT YEAR WAS WRONGLY STATED IN THE ORDER AS 2010-11 INSTEAD OF 2 011-12. 2. ON PERUSAL OF THE ORDER WE FIND THAT THE ASSESSMENT YEAR HAS BEEN INADVERTENTLY MENTIONED AS 2010-11IN THE CAUSE TITL E OF THE ORDER WHICH IS ONLY A TYPOGRAPHICAL MISTAKE. THE ASSESSMENT YEAR I N THE CAUSE TITLE MAY BE READ AS A.Y. 2011-12 INSTEAD OF A.Y. 2010-11. ITA NO. 883/MUM/2017 M/S. ABC TUBE COMPANY 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST MARCH, 2019. SD/ - SD/ - (G. MANJUNATHA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 1 ST MARCH, 2019 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -, MUMBAI 4. THE PR.CIT - 21, MUMBAI 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.