Income Tax Appellate Tribunal - Mumbai
Deputy Commissioner Of Income Tax 14 (1) ... vs Godrej And Boyce Mfg. Company Limited, ... on 29 September, 2017
आयकर अपीलीय अिधकरण, अिधकरण मुंबई " जी"
जी खंडपीठ Income-tax Appellate Tribunal -"G"Bench Mumbai सव ी राजे ,ले लेखा सद य एवं, राम लाल नेगी, ी याियक सद य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member िविवध आवेदन सं / MA No.115/Mum/2017 (Arising out of आयकर अपील सं/ ITA No.658/Mum/2013,ITA/6070Mmum/2013) िनधा रण वष /Assessment Years-2009-10,2010-11) DCIT-14(1)(2) Godrej & Boyce Mfg. Co.Ltd. Room No.470, 4th Floor, Pirojshah Nagar, Vikroli Vs. Aayakar Bhavan, Mumbai-400 020. Mumbai-400 079.
PAN:AAACG 1395 D (अपीलाथ /Appellant) ( यथ / Respondent) Revenue by: Shri V.V. Vidhyadhar- DR Assessee by: Ms. Sonalee Godbode-AR सुनवाई क तारीख / Date of Hearing: 29.09.2017 घोषणा क तारीख / Date of Pronouncement: 29.09.2017 आयकर अिधिनयम,1961 अिधिनयम क धारा 254(1)के के अ तग त आदे श Order u/s.254(1)of the Income-tax Act,1961(Act) लेखा सद य, सद य राजे के अनुसार-
ार PER RAJENDRA, AM-
Vide his application,dated 10/03/2017,the Assessing Officer (AO)has stated that there were certain mistakes in the order of the Tribunal ,dt.23/08/2016, that same were to be rectified as per section 254(2)of the Act,that in paragraph 9 and 15 of the order there were factual mistakes.
2.During the course of hearing before us,the Departmental Representative (DR) and the Authorised Representative (AR) agreed that some factual mistakes were there in the order of the Tribunal for the AY.s 2009-10 and AY 2010-11.We have heard the rival submissions and perused the order of the Tribunal .We find that there are certain mistakes in para 9 and 15 of the order. Therefore, we hold that para no.9 should be read as under ;- ITA/658/Mum/2013,AY. 2009-10.
" 9. Following our order for the earlier year, Grounds No.1 to 3 and 1st two additional grounds are decided against the assessee . Additional Ground No.3 is sent back to the file of the FAA for fresh adjudication and additional Ground No.4 is decided against the assessee, following our order for the earlier year."
ITA/6070/Mum/2013,AY.2010-11:
Similarly,paragraph no.15 should be read as follow:
" 15. Following our order for the earlier year, Grounds No.1 to 3 and 1st two additional grounds are decided against the assessee . Additional Ground No.3 is sent back to the file of MA/115/M/17 A/O/o.658/M/13(09-10) Godrej & Boyce Mfg. Co. Ltd.
the FAA for fresh adjudication and additional Ground No.4 is decided against the assessee, following our order for the earlier year."
As a result, miscellaneous application filed by the AO stands allowed.
फलतःिनधा रती ारा दािखल िविवध आवेदन प मंजूर कया जाता है.
Order pronounced in the open court on 29th,September, 2017. आदेश क घोषणा खुले $यायालय म% दनांक 29 िसतबंर , 2017 को क गई ।
Sd/- Sd/-
(राम लाल नेगी / Ram Lal Negi) (राजे / Rajendra)
याियक सद य / JUDICIAL MEMBER लेखा सद
य / ACCOUNTANT MEMBER
मुंबईMumbai; दनांक/Dated : 29.09 .2017. Jv.Sr.PS. आदेश क ितिलिप अ ेिषत/Copy of the Order forwarded to :
1.Appellant /अपीलाथ( 2. Respondent /)*यथ(
3.The concerned CIT(A)/संब- अपीलीय आयकर आयु., 4.The concerned CIT /संब- आयकर आयु.
5.DR "G " Bench, ITAT, Mumbai /िवभागीय )ितिनिध, खंडपीठ,आ.अ.$याया.मुंबई
6.Guard File/गाड फाईल स*यािपत )ित //True Copy// आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asst. Registrar आयकर अपीलीय अिधकरण , मुंबई /ITAT, Mumbai.
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