Income Tax Appellate Tribunal - Mumbai
Dominion Diamond (India) Pvt. Ltd. ... vs Dcit - 5(1)(2), Mumbai on 17 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "K", MUMBAI
BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER &
SHRI AMIT SHUKLA, JUDICIAL MEMBER
M.A. No.132/Mum/2016
In ITA No.627/Mum/2015
Assessment Year: 2010-11
Dominion Diamond (India) DCIT-5(1)(2),
Pvt. Ltd. (formerly known as Room No. 568, 5th floor, Aayakar
'Harry Winston Diamond Bhavan, M. K. Road, Mumbai-
(India) Pvt. Ltd.) 400 020
th Vs.
JE 9010, 9 Floor, Tower-J,
Bharat Diamond Bourse,
BKC, Bandra (East),
Mumbai-400 051.
(PAN: AAFCA0652E)
(Applicant) (Respondent)
&
M.A. No.05/Mum/2017
In ITA No.627/Mum/2015
Assessment Year: 2010-11
ACIT-5(1)(2), Dominion Diamond (India) Pvt.
Room No. 568, 5th floor, Ltd. (formerly known as 'Harry
Aayakar Bhavan, M. K. Road, Winston Diamond (India) Pvt.
Mumbai-400 020 Vs. Ltd.)
JE 9010, 9th Floor, Tower-J,
Bharat Diamond Bourse, BKC,
Bandra (East), Mumbai-400 051.
(Applicant) (Respondent)
Present for:
Assessee by : Shri Vipul Soni, AR
Revenue by : Shri Purushottam Kumar, Sr. DR
Date of Hearing : 17.02.2017
Date of Pronouncement: : 17.02.2017
ORDER
2 MA Nos.132/M/2016 & 05/M/2017
Dominion Diamond (India) Pvt. Ltd.
Per Amit Shukla, Judicial Member:
Both the aforesaid Misc. Applications filed by the assessee as well as by the revenue requesting the Tribunal to amend the ITAT order dated 06.01.2016 as there is mistake apparent from the record.
2. Both the representatives before us submitted that in the heading of the Tribunal order dated 06.01.2016 the Assessment Year has been mentioned as 2009- 10 instead of Assessment Year 2010-11. It was also pointed out that the date of pronouncement of the order is mentioned as 6th January, 2015 instead of 6th January, 2016. Accordingly it was prayed that aforesaid mistakes should be rectified.
3. After perusing the Tribunal's order dated 06.01.2016 we find that there is mistake apparent from record, as pointed out by both the parties. Accordingly, we direct the Assessment Year should be read as AY 2010-11, instead of AY 2009-10; and the date of pronouncement of the order should be read as 6th January, 2016 instead of 6th January, 2015. We order accordingly.
4. Accordingly, both the Misc. applications of assessee and revenue are allowed.
Sd/- Sd/-
(Rajendra) (Amit Shukla)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated: 17.02.2017.
* JD, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The CIT (A) Concerned, Mumbai
The DR Concerned Bench
//True Copy//
By Order
Dy/Asstt. Registrar, ITAT, Mumbai.
3 MA Nos.132/M/2016 & 05/M/2017
Dominion Diamond (India) Pvt. Ltd.
1. Draft dictated on 17.02.17 Sr.PS
2. Draft placed before author 17.02.17 Sr.PS
3. Draft proposed & placed before JM/AM the second member
4. Draft discussed/approved by JM/AM Second Member
5. Approved Draft comes to the Sr.PS Sr.PS/PS
6. Date of pronouncement Sr.PS
7. File sent to the Bench Clerk Sr.PS
8. Date on which file goes to the Head Clerk
9. Date of dispatch of Order