ITO WD 19(3)(2), v. KALPAK DEVELOPMENT CORPORATION,

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH: MUMBAI BEFORE SHRI J. SUDHAKAR REDDY ACCONTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER MA NO.332/MUM/2011 ARISING OUT OF ITA NO.3120/M/2009 2003-04 INCOME TAX OFFICER WARD 19(3)-2 ROOM NO.306 3RD FLOOR PIRAMAL CHAMBERS PAREL MUMBAI -400 012 ....... APPLICANT VS M/S. KALPAK DEVELOPMENT CORPORATION 320 YASHWANT SMTUTI GROUND FLOOR CORNER OF 1ST & 12TH ROAD KHAR (W) MUMBAI -400 052 ..... RESPONDENT PAN: AADFK 1518 J APPLICANT BY: SHRI V.V. SHASTRI RESPONDENT BY: MS. AARTI SATHE DATE OF HEARING: 18.11.2011 DATE OF PRONOUNCEMENT: 18.11.2011 O R D E R PER R.S. PADVEKAR JM THIS MISC. APPLICATION IS FILED BY THE REVENUE STAT ING THAT THERE IS A MISTAKE IN THE CAUSE TITLE OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.3119 & 3220/MUM/2002 AND C.O. NOS.222 & 223/MUM/2009 DATED 25.03.2010. 2. WE HAVE HEARD THE PARTIES. WE FIND THAT THERE W ERE TWO APPEALS IN RESPECT OF THE TWO DIFFERENT ASSESSEES AND BOTH THE ASSESSEES HAD ALSO FILED THE CROSS OBJECTION. THERE IS TYPOGRAPH ICAL ERROR IN THE CROSS MA 332/MUM/2011 M/S. KALPAK DEVELOPMENT CORPORATION 2 TILE OF THE ORDER ACCORDINGLY THE SAME IS CORRECTE D BY PASSING THIS CORRIGENDUM AND SUBSTITUTED AS UNDER:- ITA NO.3119/MUM/2009 (ASSESSMENT YEAR:2003-04) INCOME TAX OFFICER WARD 19(3)(2) 3RD FLOOR R.NO.306 PIRAMAL CHAMBERS PAREL MUMBAI -400 012 ....... APPELLANT VS M/S. KALPAK BUILDERS 320 YASHWANT SMTUTI GROUND FLOOR CORNER OF 1ST & 12TH ROAD KHAR (W) MUMBAI -400 052 ..... RESPONDENT PAN: AADFK 1518 J ITA NO.3120/MUM/2009 (ASSESSMENT YEAR:2002-03) INCOME TAX OFFICER WARD 19(3)(2) 3RD FLOOR R.NO.306 PIRAMAL CHAMBERS PAREL MUMBAI -400 012 ....... APPELLANT VS M/S. KALPAK DEVELOPMENT CORPORATION 320 YASHWANT SMTUTI GROUND FLOOR CORNER OF 1ST & 12TH ROAD KHAR (W) MUMBAI -400 052 ..... RESPONDENT PAN: AAAFK 4725 A C.O. NO.222/MUM/2009 (ARISING FROM ITA NO.3119/MUM/2009 ) (ASSESSMENT YEAR:2003-04) M/S. KALPAK BUILDERS 320 YASHWANT SMRUTI MA 332/MUM/2011 M/S. KALPAK DEVELOPMENT CORPORATION 3 GROUND FLOOR CORNER OF 1ST & 12TH ROAD KHAR (W) MUMBAI -400 052 ....... CROSS OBJECTOR (APPLICANT ) VS INCOME TAX OFFICER WARD 19(3)(2) 3RD FLOOR R.NO.306 PIRAMAL CHAMBERS PAREL MUMBAI -400 012 ..... RESPONDENT PAN: AADFK 1518 J C.O. NO.223/MUM/2009 (ARISING FROM ITA NO.3120/MUM/2009 ) (ASSESSMENT YEAR:2002-03) M/S. KALPAK DEVELOPMENT CORPORATION 320 YASHWANT SMTUTI GROUND FLOOR CORNER OF 1ST & 12TH ROAD KHAR (W) MUMBAI -400 052 ....... CROSS OBJECTOR (APPLICANT ) VS INCOME TAX OFFICER WARD 19(3)(2) 3RD FLOOR R.NO.306 PIRAMAL CHAMBERS PAREL MUMBAI -400 012 ..... RESPONDENT PAN: AAAFK 4725 A 3. IN THE RESULT M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18TH NOVEMBE R 2011. SD/- SD/- ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI DATE: 18TH NOVEMBER 2011 MA 332/MUM/2011 M/S. KALPAK DEVELOPMENT CORPORATION 4 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)XIX MUMBAI 4) THE CIT- 19 MUMBAI. 5) THE D.R. G BENCH MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T. MUMBAI *CHAVAN MA 332/MUM/2011 M/S. KALPAK DEVELOPMENT CORPORATION 5 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 18.11.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 18.11.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER