Income Tax Appellate Tribunal - Mumbai
National Society For Equal ... vs Addl Dit (E) Ii(2), on 13 December, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC", BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM MA No.324/Mum/2016 (Arising Out of ITA No.7740/Mum/2014 (Assessment Year :2010-11) National Society for Equal Vs. ADIT (E)-II(2) Opportunities For the Room No.509, 5 t h Floor Handicapped, India Piramal Chamber Postal Colony Road Lalbaug, Parel Chembur, Mumbai - 400 012 Mumbai - 400 071 PAN/GIR No.AAATNO534C (Appellant) .. (Respondent) Assessee by Shri Mandar Vaidya Revenue by Ms. N. Hemalatha Date of Hearing 20/04/2018 Date of Pronouncement 13/12/2018 आदे श / O R D E R PER R.C.SHARMA (A.M):
This M.A. arose out of ITA No.7740/Mum/2014.
2. Through this MA, it was argued by learned AR that while allowing the appeal of the assessee, a typographical error has crept in the said order viz., the Tribunal has directed the CIT(A) (at para 3, 3rd line of the order dated 21/06/2016), to follow the ratio of the Hon'ble Jurisdictional High Court and grant relief to the assessee in accordance with law. As per the learned AR matter should have been restored to the AO for verification and deciding in terms of Hon'ble jurisdictional High Court. 2 MA No.324/Mum/2016
M/s. National Society for Equal Opportunities For the Handicapped, India
3. We have gone through the miscellaneous petition as well as the order passed by the Tribunal and found that matter has been restored with certain directions. It appears that typographical mistake has been arisen in so far as matter should be restored to the file of the AO in place of CIT(A). Accordingly we modify the typographical mistake and held that matter is restored back to the file of the AO to follow the ratio of the Hon'ble jurisdictional High Court and grant relief to the assessee in accordance with law.
4. In the result, MA is allowed in terms indicated hereinabove.
Order pronounced in the open court on this 13/12/2018 Sd/-
(R.C.SHARMA)
ACCOUNTANT MEMBER
Mumbai; Dated 13/12/2018
Karuna Sr.PS
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT DR, ITAT, Mumbai
5. BY ORDER,
6. Guard file.
सत्यापित प्रतत //True Copy// (Asstt. Registrar) ITAT, Mumbai