INCOME TAX OFFICER 25(1)(1), MUMBAI V. SANDEEP S DAGARIA, MUMBAI

MA 99/MUM/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0337 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYKUMAR G SUBRAMANIAM
• Section: 13

Judgement Text

. . , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , , ' # BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ... 99 //20 21 ....6565//2018 (. .2013-14 ) M.A. NO.99/MUM/2021 IN ITA NO. 6565/MUM/2018 (A.Y.2 013-14) ITO-25(1)(1), R.NO. 401, C-10, BKC, BANDRA (E), MUMBAI-400051. .... .. 0 / APPELLANT/APPLICANT VS. SANDEEP S. DAGARIA AMRIT DIAMOND HOUSE BUILDING, TATA ROAD NO. 142, OPERA HOUSE, MUMBAI-400004. PAN: AFQPD9427D . .... 13/ RESPONDENT 0 4/ APPELLANT BY : SH. VIJAYKUMAR G. SUBRAMANIAM 13 4/ RESPONDENT BY : NONE 5 / DATE OF HEARING : 09/07/2021 5 / DATE OF PRONOUNCEMENT : 09/07/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS MISCELLANEOUS APPLICATION (MA) HAS BEEN FILED BY THE REVENUE SEEKING RECTIFICATION IN THE ORDER OF TRIBUNAL DATE D 10.12.2019 PASSED IN ITA NO. 6565/MUM/2018. 2. SHRI VIJAYKUMAR G. SUBRAMANIAM REPRESENTING THE DEPARTMENT SUBMITTED THAT THE TRIBUNAL HAS DECIDED THE APPEAL FILED BY THE REVENUE VIDE 2 .. . 99 //20 21 (. .2013-14 ) M.A. NO.NO.99/MUM/2021 (A.Y.2013-14) ORDER DATED 10.12.2019. THE PAN OF ASSESSEE/RESPOND ENT HAS BEEN WRONGLY MENTIONED AS AAFHV8772F INSTEAD OF CORRECT PAN OF A SSESSEE I.E. AFQPD9427D. THE LD. DEPARTMENTAL REPRESENTATIVE (DR ) PRAYED FOR RECTIFYING THE AFORESAID MISTAKE APPARENT FROM RECORD. 3. WE HAVE HEARD THE SUBMISSIONS MADE BY LD. DR. A PERUSAL OF THE TRIBUNAL ORDER DATED 10.12.2019 REVEALS THAT IN THE CAUSE TITLE, PAN OF ASSESSEE HAS BEEN WRONGLY MENTIONED. THE CORRECT PAN OF ASSESSEE/RESPONDENT AS PER RECORDS IS AFQPD9427D. THE INADVERTENT APPARENT MISTAKE THAT HAD CREPT IN THE CAUSE TITLE OF TRIBUNAL ORDER IS HEREBY RECTIFI ED AND THE SAME NOW READS AS UNDER: I.T.O.-25(1)(1), MUMBAI. VS. SANDEEP S. DAGARIA, AMRIT DIAMOND HOUSE BUILDING, TATA ROAD NO.-142, OPERA HOUSE, MUMBAI- 400004 PAN / GIR NO. AFQPD9427D (APPELLANT) (RESPONDENT) 4. IN THE RESULT, M.A. FILED BY THE REVENUE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY , THE 09 TH DAY OF JULY, 2021. SD/- SD/- (SHAMIM YAHYA) (VIKAS AWASTHY) /ACCOUNTANT MEMBER ' / JUDICIAL MEMBER / MUMBAI, 9/ DATED: 09/07/2021 SK, PS 3 .. . 99 //20 21 (. .2013-14 ) M.A. NO.NO.99/MUM/2021 (A.Y.2013-14) 1 : 1 : 1 : 1 : COPY OF THE ORDER FORWARDED TO : 1. 0 / THE APPELLANT , 2. 13 / THE RESPONDENT. 3. ; ( )/ THE CIT(A)- 4. ; CIT 5. 1 , . . . , / DR, ITAT, MUMBAI 6. ? / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI