Income Tax Appellate Tribunal - Mumbai
Jsw Energy Ltd, Mumbai vs Deputy Commissioner Of Income Tax ... on 13 December, 2017
आयकर अपीलीय अिधकरण मुबं ई "आई" खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI सव ी राजे ,लेखा सद य एवं अमरजीत सह, याियक सद य Before S/Shri Rajendra, A.M. and Amarjit Singh, J.M. िविवध आवेदन सं / MA.No.151/Mum/2017 arising out of ITA No.1335/Mum/2015 for A.Y.2009-10 Dy.Commissioner of Income-tax, M/s.JSW Energy Ltd., Central Circle-8(3), JSW Centre, Bandra Kurla Complex, R.No.659, 6th Floor, Bandra (East), Vs. Aayakar Bhavan, M.K.Road, MUMBAI - 400 051. MUMBAI - 400 020. PAN: AAACJ 8109 N (अपीलाथ /Appellant) ( यथ / Respondent) Revenue by: Shri Saurabh Kumar Rai - DR Assessee by: Shri Rakesh Joshi सुनवाई क तारीख / Date of Hearing : 15/09/2017 घोषणा क तारीख / Date of Pronounceme nt : 13/12/2017 आ य क र अ िध िन य म , 19 6 1 क धा रा 2 5 4( 1 ) के अ तग त आ दे श Order u/s.254(1)of the Income-ta x Act,1961(Act) लेखा सद य,राजे के अनुसार -Per Rajendra,AM:
Vide its application dated 04/03/2017 the assessee has stated that Tribunal has decided appeal on 06/01/2017, that there was certain mistakes in the said order of the Tribunal, that same were to be rectified as per the provisions of section 254(2) of the Act, in the paragraph no.5 the Tribunal had reproduced the contention of the First Appellate Authority(FAA),that JSWRL had not claimed any expenditure,that the Tribunal has made some observations about the expenditure incurred by JSWRL,that the said inadvertent mistake committed by the Tribunal did not have any impact on the final decision of the Tribunal, that the order should be rectified to that extent of the observation made about the order of the FAA.
2.During the course of hearing before us, the Authorised Representative (AR) reiterated the submissions that are part of the miscellaneous application. The DR left the issue to the discretion of the Bench.
MA/151/Mum/17(09-10) M/s. JSW Energy Ltd.
3.We have heard the rival submissions. We find that the assessee itself has admitted that the final outcome was not be affected by the observations made about the order of the FAA .We have perused the order of the FAA and we find that the Tribunal had summarized the order of the FAA. We donot find any mistake in the order of the Tribunal. Secondly, as stated earlier, the final result remains the same. Therefore, we are not inclined to disturb the earlier order of the Tribunal.
As a result MA filed by the assessee stands dismissed. प रणामतः िनधा रती ारा दािखल कया गया आवदेन प मंजूर कया जाता है .
Order pronounced in the open court on 13th December, 2017. आदेश क घोषणा खुले यायालय म दनांक 13 दसंबर, 2017 को क गई ।
Sd/ Sd/-
(अमरजीत सह / Amarjit Singh) (राजे / RAJENDRA)
याियक सद य / JUDICIAL MEMBER लेखा सद
य / ACCOUNTANT MEMBER
Mumbai; दनांक/Dated:13/12/2017.
मुंबई
S.Gangadhara Rao, Sr.PS./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 " I " Bench, ITAT, Mumbai /िवभागीय ितिनिध, खंडपीठ,आ.अिध.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.2