USHA SUNDER PREMISES CO-OPERATIVE SOCIETY LIMITED,MUMBAI V. ASSISTANT DIRECOTR OF INCOME TAX, CPC, MUMBAI

MA 254/MUM/2024

AI Insights

The case involves Usha Sunder Premises Co-operative Society Ltd., which filed miscellaneous applications to correct typographical errors in an earlier tribunal order concerning income tax assessments for the years 2020-21 and 2021-22. The errors included incorrect assessment years and ITA numbers in the order's header. The tribunal acknowledged these mistakes as typographical and corrected them accordingly, ensuring that the substantive findings of the original order remained unaffected.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40278 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2021-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASIF KAR MALI

Judgement Text

" IN THE INCOME-TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER MA No. 253/MUM/2024 (Arising out of ITA No. 2712/Mum/2024) (A.Y. 2020-21) MA No. 254/Mum/2024 (Arising out of ITA No. 2711/Mum/2024) (AY 2021-22) ITA No. 2712/Mum/2024 (A.Y. 2020-21) & ITA No. 2711/Mum/2024 (AY 2021-22) Usha Sunder Premises Co- operative Society Ltd. 30-D, Ground Floor, Juhu Tara Road, Mumbai, Juhu S.O., Mumbai-400049 v/s. बनाम ITO Ward – 34(3)(5) C-41 To C-43, G Bloc, kautilya Bhavan, BKC, Bandra (East), Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAU8143K Appellant/अपीलार्थी .. Respondent/प्रतिवादी Assessee by : None Revenue by : Shri Asif Karmali Date of Hearing 20.12.2024 Date of Pronouncement 30.12.2024 P a g e | 2 MA No. 253 & 254/Mum/2024 A.Y. 2020-21 & 2021-22 Usha Sunder Premises Co-operative Society Ltd. आदेश / O R D E R PER RENU JAUHRI [A.M.] :- These miscellaneous applications were filed by the assessee to seek correction of certain typographical errors inadvertently crept into the order dated 25.07.2024 passed in ITA No. 2711 & 2712/Mum/2024 which are being allowed. 2. We have carefully considered the submissions of the Assessee and perused the records. We find that the assessment year in the operative part of the order is erroneously mentioned as AY 2021-22 & 2022-23 instead of the correct Assessment Year, i.e. 2020-21 & 2021-22. We also note that the header on the top right corner of pages 2, 3, 4, and 5 of the order incorrectly mentions as ITA No. 2035/Mum/2024 M/s. Splendor Complex Chs. Ltd, Mumbai. The correct information should be ITA No. 2711 & 2712/Mum/2024, Usha Sunder Premises Co-operative Society Ltd. 3. These errors are purely typographical in nature and do not affect the substantive findings or conclusions of the order. 4. In view of the above, we hold that the assessment year in the operative part of the order dated 25.07.2024 is hereby corrected to read as 2020-21 & 2021-22 instead of 2021-22 & 2022-23. The header on the top right corner of P a g e | 3 MA No. 253 & 254/Mum/2024 A.Y. 2020-21 & 2021-22 Usha Sunder Premises Co-operative Society Ltd. pages 2, 3, 4, and 5 of the order is hereby corrected to read as ITA No. 2711 & 2712/Mum/2024, Usha Sunder Premises Co-operative Society Ltd. instead of ITA No. 2035/Mum/2024 M/s. Splendor Complex Chs. Ltd, Mumbai. 5. In the result, both the miscellaneous applications and the appeals of the assessee are allowed. Order pronounced in the open court on 30.12.2024. Sd/- Sd/- ANIKESH BANERJEE RENU JAUHRI (न्यातयक सदस्य/JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER) Place: म ुंबई/Mumbai दिनाुंक /Date 30.12.2024 अननक ेत स ुंह राजपूत/ स्टेनो आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) P a g e | 4 MA No. 253 & 254/Mum/2024 A.Y. 2020-21 & 2021-22 Usha Sunder Premises Co-operative Society Ltd. आयकर अिीलीय अतिकरण/ ITAT, Bench, Mumbai. "