DCIT -CIRCLE- 1 , KALYAN V. GREENFIELD INDIA HEAVY FABRICATORS PVT. LTD., DOMBIVALI

MA 97/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4820 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 30-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G" BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.No. 97/MUM/2021 [ARISING OUT OF ITA.No. 4983/MUM/2018 (A.Y. 2011-12)] DCIT – Circle – 1 1 st Floor, Mohan Plaza Khadakpada, Wayle Nagar Kalyan (W) - 421301 v. M/s. Green Field India Heavy Fabrication Pvt. Ltd., 401, Viswajeevan Prakash Tower MIDC Road, Thakurli (E)-421201 PAN: AAECG0054D (Appellant) (Respondent) Assessee by : None Department by : Shri S.N. Kabra Date of Hearing : 14.01.2022 Date of Pronouncement : 07.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through this Miscellaneous Application revenue requested to rectify some of the mistakes crept in the ITAT order in ITA.No. 4983/Mum/2018 (A.Y. 2011-12) dated 26.02.2020. MA.No. 97/MUM/2021 M/s. Green Field India Heavy Fabrication Pvt. Ltd., 2 2. In the Miscellaneous Application it is brought to our notice few mistakes apparent on record were crept in the order relating to mentioning of “Assessment Year” involved in this appeal. It is submitted that in the cause title assessment year is mentioned as “A.Y. 2012-13” and also in the initial Para it is also mentioned as “A.Y. 2012-13” whereas in the body of the order the issue/facts relating to “A.Y. 2011- 12”. In this regard Ld.DR brought to our notice the facts in this case and brought to our notice relevant assessment order to highlight the inadvertent mistake apparent on record. 3. At the time of hearing none appeared on behalf of the assessee and from the record we observed that from the inception none appeared for the assessee and we decided to proceed for dispose of the present Miscellaneous Application with the assistance of Ld.DR. 4. Considered the submissions of the Ld. DR and we observed that there is apparent typographic mistake on the order passed on 26.02.2020. Accordingly, we rectify the mistake brought to our knowledge by Ld.DR and the assessment year mentioned in cause title is rectified and hence, be read as “A.Y.2011-12” and also in the first para to be read as under: - MA.No. 97/MUM/2021 M/s. Green Field India Heavy Fabrication Pvt. Ltd., 3 “This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-2, Pune [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) r.w.s. 147 of the Income Tax Act 1961, (the ‘Act’).” 5. Accordingly, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open court on 07.04.2022. Sd/- Sd/- (VIKAS AWASTHY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 07/04/2022 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mum