DEEPAK CLIFFORD MENEZES, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 19(2), MUMBAI

MA 96/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6311 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 02-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV
• Assessee Lawyers: DEEPAK TRASHWALA

Judgement Text

M A NO. 96/M/2017 IN ITA 496/M2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C, MU MBAI BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AND SH. PAWAN SINGH, JUDICIAL MEMBER M.A. NO.96/MUM /2017 IN ITA NO.494/MUM/2014 SH. DEEPAK CLIFFORD MENEZES SHOP NO. 2, SAIBABA SOCIETY, VAKOLA, SANTARUZ (E), MUMBAI - 400055 PAN: AAAPM7999L VS ASSISTANT COMMISSIONER OF INCOME TAX, 19(2) PIRAMAL CHAMBERS LALBAUG, MUMBAI -400012 APPELLANT RESPONDENT ASSESSEE BY SH. DEEPAK TRASHWALA (ADVOCATE) REVENUE BY SH. RAJESH KUMAR YADAV SR DR DATE OF HEARING 02.02.2018 DATE OF PRONOUNCEMENT 07 .03.2018 ORDER UNDER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH JUDICIAL MEMBER : 1. THIS MISCELLANEOUS APPLICATION UNDER SECTION 254(2) OF THE INCOME-TAX ACT IS FILED BY THE APPLICANT-ASSESSEE FOR CORRECTI ON OF MISTAKE IN THE ORDER DATED 09.11.2016 IN ITA NO.494/MUM/2014. IN T HE APPLICATION THE APPLICANT-ASSESSEE CONTENDED THAT THE ASSESSMEN T YEAR IN THE CASE TITLE IS ERRONEOUSLY TYPED AS ASSESSMENT YEAR -2004-05 IN PLACE OF ASSESSMENT YEAR 2003-04. 2. WE HAVE HEARD THE SUBMISSIONS OF THE PARTIES AND CO NSIDERED THE CONTENTS OF THE APPLICATION FOR CORRECTION OF THE M ISTAKE. THE PERUSAL OF THE CASE RECORD REVEALS THAT THE CAPTION APPEALS RELATES TO ASSESSMENT YEAR 2003-04. WE HAVE NOTED THAT WHILE M AKING THE ORDER THE ASSESSMENT YEAR IS WRONGLY TYPED AS ASSESSMENT YEAR -2004-05 INSTEAD OF ASSESSMENT YEAR 2003-04 . 3. HENCE, WE DIRECT THAT THE ASSESSMENT YEAR IN ITA NO . 494/MUM/2014 MENTIONED IN THE ORDER DATED 09.11.2016 BE READ AS APPEAL FOR ASSESSMENT YEAR 2003-04. 4. WE ORDER ACCORDINGLY. M A NO. 96/M/2017 IN ITA 496/M2014 2 IN THE RESULT, THE APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH MARCH, 2018. SD/- SD/- (B.R.BASKARAN) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED 07/03/2018 COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT.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/