Income Tax Appellate Tribunal - Mumbai
Ito, Ward 2(4), Kalyan vs Shri. Shabbir A. Shaikh (Earlier ... on 31 May, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
"G" BENCH, MUMBAI
BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND
SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER
MA.Nos. 45, 46 & 47/MUM/2022
[ARISING OUT OF ITA.Nos. 5501, 5500 & 5502/MUM/2019
(A.Ys. 2010-11, 2009-10 & 2011-12)]
Income Tax Officer - 2(2) v. Shri Shabbir A. Shaikh
2nd Floor, Mohan Plaza Prop. of M/s. Labtron Technologies
Khadakpada, Wayle Nagar 102, Om Apartment
Kalyan (W) - 421301 New Colony, S.V.P Road
Ambernath (W)
PAN: AXAPS3887N
(Appellant) (Respondent)
Assessee by : None
Department by : Shri S.N. Kabra
Date of Hearing : 27.05.2022
Date of Pronouncement : 31.05.2022
ORDER
PER S. RIFAUR RAHMAN (AM)
1. Revenue has filed these Miscellaneous Applications u/s. 254(2) of Income-tax Act, 1961 [hereinafter referred as "the Act"] seeking for rectification of some of the mistakes crept in the common order passed 2 MA.Nos. 45,46 & 47/MUM/2022 Shri Shabbir A. Shaikh by the Tribunal in ITA.No. 5500, 5501 & 5502/Mum/2019 dated 30.06.2021.
2. Inspite of issue of notice none appeared on behalf of the assessee. Therefore, we proceed to dispose off these Miscellaneous Applications on hearing Ld.DR on merit.
3. Ld.DR submitted that the ITAT has inadvertently passed order in the name of M/s. Sunrise Industries instead of Shri Shabbir A. Shaikh (Entrepreneur). It was also submitted that the contents of the order is fully related to Shri Shabbir A. Shaikh, accordingly, Ld.DR prayed that the above inadvertent mistake maybe rectified.
4. On the other hand, the Bench observed that the order was passed in the name of M/s. Sunrise Industries based on the Form-36 filed by the Revenue. When this mistake was informed to the Ld. DR and Ld.DR accordingly made arrangement to file the proper Form-36.
5. Considering the above fact on record, we observe that Revenue has filed proper Form No. 36 accordingly, we proceed to rectify the above mistake in the cause title and the body of the order. Accordingly, 3 MA.Nos. 45,46 & 47/MUM/2022 Shri Shabbir A. Shaikh the name of the assessee be read as Shri Shabbir A. Shaikh instead of M/s. Sunrise Industries, wherever in the order.
6. In the result, Miscellaneous Applications filed by the Revenue are allowed.
Order pronounced in the open court on 31st May, 2022 Sd/- Sd/-
(SANDEEP SINGH KARHAIL) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 31.05.2022 Giridhar, Sr.PS Copy of the Order forwarded to:
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.
//True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mum