ITO TDA 2, v. THE SPECIAL LAND AQUISITION,

MA 405/MUM/2011 | 2005-2006
Pronouncement Date: 11-11-2011 | Result: Allowed

Appeal Details

RSA Number 40519924 RSA 2011
Assessee PAN THNOV2011P
Bench Mumbai
Appeal Number MA 405/MUM/2011
Duration Of Justice 3 month(s) 16 day(s)
Appellant ITO TDA 2,
Respondent THE SPECIAL LAND AQUISITION,
Appeal Type Miscellaneous Application
Pronouncement Date 11-11-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted E
Tribunal Order Date 11-11-2011
Date Of Final Hearing 11-11-2011
Next Hearing Date 11-11-2011
Assessment Year 2005-2006
Appeal Filed On 26-07-2011
Judgment Text
1 THE SPECIAL LAND ACQUISITION OFFICER IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES MUMBAI BEFORE SHRI J SUDHAKAR REDDY AM & SHRI VIJAY PAL RAO JM MA NO. 405/MUM/2011 ARISING OUT OF ITA NO. 4174/MUM/2009 (ASST YEAR 2006-07) THE INCOME TAX OFFICER TDS 2 THANE(W) VS THE SPECIAL LAND ACQUISITION OFFICER 3 RD FL COLLECTOR OFFICE COURT NAKA THANE (APPLICANT) (RESPONDENT) PAN NO. PNES 17194C ASSESSEE BY NONE REVENUE BY SH A K NAYAK DT.OF HEARING 11.11.2011 DT OF PRONOUNCEMENT 11 TH NOV 2011 PER VIJAY PAL RAO JM THIS MISCELLANEOUS APPLICATION BY THE REVENUE IS D IRECTED AGAINST THE ORDER DATED 29 TH APRIL 2011 OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE REVENUE IN ITA 4174/MUM/2009 FOR AY 2005-06 WAS DISPOSED OFF. 2 WE HAVE HEARD THE LD DR. NONE APPEARED ON BEHALF OF THE RESPONDENT ASSESSEE. 3 AFTER CONSIDERING THE CONTENTS OF THE MISCELLANEO US APPLICATION WE FIND THAT DUE TO TYPOGRAPHICAL MISTAKE THE ASSESSMENT YEAR H AS BEEN MENTIONED AS 2005-06 INSTEAD OF 2006-07. THIS MISTAKE WAS APPARENT ON RE CORD; THEREFORE IT IS RECTIFIED AND THE ASSESSMENT YEAR MAY BE READ AS 2006-07 2 THE SPECIAL LAND ACQUISITION OFFICER 4 DUE TO OVERSIGHT IN PARA 2.1 OF THE ORDER IT HA S BEEN MENTIONED 29 PERSONS INSTEAD OF 129 PERSONS. FURTHER IT HAS BEEN MENT IONED THAT THE SLAO HAD PAID 80% OF THE COST OF LAND TO 129 PERSONS AS COMPENSATION FOR LAND ACQUIRED FROM THEM AMOUNTING TO RS. 16 66 01 426/- INSTEAD OF RS. 60 6 6 01 426/-. THESE MISTAKES WERE APPARENT ON RECORD; THEREFORE IT IS RECTIFIED AND MAY BE READ AS UNDER: THANE IN SHORT SLAO PAID 80% OF THE COST OF LAND T O 129 PERSONS AS COMPENSATION FOR LAND ACQUIRED FROM THEM AMOUNTING TO RS. 60 66 01 426/- DURING THE FINANCIAL YEAR 2005-06. 5 IN THE RESULT THE MISCELLANEOUS APPLICATION FILE D BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E.11 TH NOV 2011 I. SD/ SD/- ( J SUDHAKAR REDDY ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 11 TH NOV 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR ITAT MUMBAI