Income Tax Appellate Tribunal - Mumbai
Sabras Investment & Trading Co. Ltd ( Now ... vs Acit Circle 2 (3), Mumbai on 6 March, 2020
आयकर अपीलीय अधिकरण "E" न्यायपीठ मब ुं ई में ।
IN THE INCOME TAX APPELLATE TRIBUNAL " E" BENCH, MUMBAI श्री महावीर स हिं , उपाध्यक्ष एविं श्री राजेश कुमार, लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI RAJESH KUMAR, AM विविि आिेदन. / MA No. 13/Mum/2020 ( Arising in ITA No. 915/Mum/2012 for A.Y:1996-97) विविि आिेदन. / MA No. 14/Mum/2020 ( Arising in ITA No. 916/Mum/2012 for A.Y:1997-98) विविि आिेदन. / MA No. 15/Mum/2020 ( Arising in ITA No. 917/Mum/2012 for A.Y:1998-99) विविि आिेदन. / MA No. 18/Mum/2020 ( Arising in ITA No. 871/Mum/2013 for A.Y:1998-99) विविि आिेदन. / MA No. 16/Mum/2020 ( Arising in ITA No. 869/Mum/2013 for A.Y:1996-97) विविि आिेदन. / MA No. 17/Mum/2020 ( Arising in ITA No. 870/Mum/2013 for A.Y:1997-98) Tata Chemicals Limited (आवेदक / Applicant) (After merger of S abras Investment & ......
Trading Co. Ltd.) 24, Homi Mody Street, Bombay House, Fort, Mumbai Vs. The Joint Commissioner of Income Tax, Special Range-1, ...... (p`%yaqaaI- / Respondent) Aayakar Bhavan, M.K. Road, Mumbai Date of Hearing: 06.03.2020 Date of Pronouncement: 06.03.2020 स्थायी ले खा िं . / PAN NO. AAACT4059M आवेदक की ओर े / Applicant by : Shri Atul. T. Suraiya , AR प्रत्यथी की ओर े / Respondent by : Bhera Ram, DR
2|Page MA N o s . 1 3 - 1 8 / Mu m / 2 0 2 0 Tata Chemicals Limited आदे श / O R D E R महािीर स हुं , उपाध्यक्ष / PER MAHAVIR SINGH, VP:
By way these Miscellaneous Applications, the assessee has sought to rectify the mistake apparent on record in the order of Tribunal dated 05.09.2019 passed in ITAs No. 915 to 917/Mum/2012 & 869 to 871/Mum/2013.
In MA Nos. 13,14 & 15/Mum/2020
2. The learned Counsel for the assessee drew our attention to Paras 2,3,5,8,9 & 11 at Page Nos. 3,5,6,8,9 & 75 respectively, wherein inadvertently 'Additional CIT' is mentioned instead of 'Joint CIT'.
3. We have gone through our order dated 05.09.2019 and it is noticed that the above mentioned mistake has crept in our order. Therefore, we direct that wherever reference to 'Additional CIT' is made in the aforementioned paras, the same should be read as 'Joint CIT'.
In MA Nos. 16, 17 & 18/Mum/2020
4. The learned Counsel for the assessee drew our attention to Para 11 Page No. 76 wherein Section 154 is inadvertently, mentioned as '144'.
5. We have gone through our order dated 05.09.2019 and it is noticed that the above mentioned mistake has crept in our
3|Page MA N o s . 1 3 - 1 8 / Mu m / 2 0 2 0 Tata Chemicals Limited order. Therefore, we direct that section 144 referred to in said Para be read as Section 154.
6. In the result, all the MAs of the assessee are allowed.
Order pronounced in the open court on 06.03.2020.
Sd/- Sd/-
(राजेश कुमार / RAJESH KUMAR) (महावीर स ह
िं /MAHAVIR SINGH)
(लेखा दस्य / ACCOUNTANT MEMBER) (उपाध्यक्ष / VICE PRESIDENT)
मुिंबई, ददनािंक/ Mumbai, Dated: 06.03.2020 दीप रकार, ि.ननजी धिि / Sudip Sarkar, Sr.PS आदे श की प्रनिसलवप अग्रेविि/Copy of the Order forwarded to :
1. अपीलाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. आयकर आयुक्त(अपील) / The CIT(A)
4. आयकर आयुक्त / CIT
5. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण, मिंब ु ई / DR, ITAT, Mumbai
6. गार्ड फाईल / Guard file आदे शान ार/ BY ORDER, त्यावपत प्रतत //True Copy// उप/ हायक पुंजीकार (Asstt. Registrar) आयकर अपीलीय अधिकरण, मुिंबई / ITAT, Mumbai