Income Tax Appellate Tribunal - Mumbai
Assistant Commissioner Of Income Tax 1 ... vs Icici Securities Primary Dealership ... on 7 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
"J" Bench, Mumbai
Before Shri R.C. Sharma, Accountant Member
and Shri Sandeep Gosain, Judicial Member
MA Nos. 892 to 894/Mum/2017
(Arising out of ITA Nos. 3285 & 3298/Mum/2009 & 7775/Mum/2010)
(Assessment Year: 2006-07)
A C I T - 1(2)(1) M/s. ICICI Securities Primary
Room No. 535, 5th Floor Dealership Ltd.
Aayakar Bhavan, M.K. Road Vs. (Formerly ICICI Securities Ltd.)
Mumbai 400020 ICICI Centre, H.T. Parekh Marg
Churchgate, Mumbai 400020
PAN - AAACI0995H
Appellant Respondent
Appellant by: Shri V. Janardhanan
Respondent by: Ms. Krupa R. Gandhi &
Ms. Vidhi Doshi
Date of Hearing: 04.05.2018
Date of Pronouncement: 07.05.2018
ORDER
Per R.C. Sharma, AM
These miscellaneous applications arise out of the order of the Tribunal dated 20th June, 2017, in respect of ITA Nos. 3285 & 3298?mum/2009 and 7775/Mum/2010,
2. Through these miscellaneous applications it was contended by the learned D.R. that in page No.2 para 6 of the order, the Tribunal has stated that the CIT(A) confirmed only `3,85,35,103/- under Section 36(1)(iii) of the Act. However, the learned CIT(A) has actually confirmed the entire addition made by the AO amounting to `6,87,83,942/-. As per the learned D.R. the above amount has been inadvertently stated through typographical error at Tribunal end.
3. On the other hand, the learned A.R. placed on record the order passed by AO under Section 154 of the Income Tax Act (hereinafter "the 2 MA Nos. 892 to 894/Mum/2017 ICICI Securiteis Primary Dealership Ltd.
Act") dated 05.02.2009, according to which the correct amount of disallowance works out to `3,85,35,103/-. Accordingly it was contended that there is no typographical mistake in the amount so mentioned.
4. We have gone through the miscellaneous applications as well as the order passed by the Tribunal dated 20.06.2017. We have also gone through the order of the AO under Section 154 of the Act dated 05.02.2009 and find that the correct sum of `3,85,35,103/- is considered by the Tribunal in its order and there is no mistake in the order passed by the Tribunal.
5. In the result, the miscellaneous applications filed by Revenue are dismissed.
Order pronounced in the open court on 7th May, 2018.
Sd/- Sd/-
(Sandeep Gosain) (R.C. Sharma)
Judicial Member Accountant Member
Mumbai, Dated: 7th May, 2018
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A) -III, Mumbai
4. The CIT-3, Mumbai
5. The DR, "J" Bench, ITAT, Mumbai
By Order
//True Copy//
Assistant Registrar
ITAT, Mumbai Benches, Mumbai
n.p.