P.A. YAKO, v. ITO WD 20(2)(1),

MA 866/MUM/2009 | 2000-2001
Pronouncement Date: 19-04-2010 | Result: Allowed

Appeal Details

RSA Number 86619924 RSA 2009
Bench Mumbai
Appeal Number MA 866/MUM/2009
Duration Of Justice 3 month(s) 27 day(s)
Appellant P.A. YAKO,
Respondent ITO WD 20(2)(1),
Appeal Type Miscellaneous Application
Pronouncement Date 19-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 19-04-2010
Assessment Year 2000-2001
Appeal Filed On 23-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G : MUMBAI BEFORE SHRI D. MANMOHAN HONBLE VICE PRESIDENT AND SHRI R.S. SYAL ACCOUNTANT MEMBER M.A.NO. 866/MUM/2009 ARISING OUT OF ITA. NO. 4063 & 4064/MUM/2006 ASSESSMENT YEARS 2000-2001 AND 2003-2004 SHRI P.A. CHACKO MUTHALALY MUMBAI 400 056. PAN AABPM-8652-M VS. ITO WARD 20(2)(1) MUMBAI. (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI R.N. VASANI FOR RESPONDENT : SHRI AARSI PRASAD (DR) ORDER PER D. MANMOHAN V.P. 1. BY THIS APPLICATION ASSESSEE SEEKS INDULGENCE OF THE TRIBUNAL TO RECTIFY CERTAIN MISTAKES CREPT IN THE C OMMON ORDER DATED 21 ST NOVEMBER 2008 PASSED BY THE ITAT G BENCH MUMBAI . THERE IS NO DISPUTE BETWEEN THE PARTIES THAT CERTAIN TYPOGRAPHI CAL ERRORS HAVE CREPT IN THE ORDER AND HENCE WE PROCEED TO RECTIFY THE ER RORS AS UNDER. 2. ABOVE THE CAUSE TITLE INSTEAD OF MENTIONING AS SESSMENT YEARS 2000-2001 AND 2003-2004 IT WAS WRONGLY MENTIO NED AS 2000- 2001 AND 2001-2002. THE SAME SHALL BE READ AS ASSESSMENT YEARS 2000-2001 AND 2003-2004. 3. SIMILARLY IN THE 5 TH LINE OF PARA 6 IT WAS WRONGLY MENTIONED THAT THE TRIBUNAL HAS RESTORED THE ISSUE BACK TO T HE FILE OF THE ASSESSING OFFICER. IT HAS TO BE READ AS TO THE FILE OF THE CIT(A). THEREAFTER THE TRIBUNAL OBSERVED WITH REGARD TO CLAIM OF SECTION 80-0 AS UNDER : 2 HOWEVER THIS FACT WAS NOT EXAMINED EARLIER BY THE ASSESSING OFFICER AS IT WAS NOT RAISED BEFORE HIM. 4. HOWEVER THE FACT REMAINS THAT A CLAIM WAS MADE BEFORE THE ASSESSING OFFICER WHICH WAS DISCUSSED IN HIS ORDER DATED 16 TH NOVEMBER 2005 AND REJECTED THE CLAIM UNDER SECTION 80-0. IN THE CIRCUMSTANCES THE FOLLOWING SENTENCE IS OMITTED FROM PARA 6 OF TH E IMPUGNED ORDER. HOWEVER THIS FACT WAS NOT EXAMINED EARLIER BY THE ASSESSING OFFICER AS IT WAS NOT RAISED BEFORE HIM. 5. MISCELLANEOUS APPLICATION OF THE ASSESSEE IS AC CORDINGLY ALLOWED. PRONOUNCED ACCORDINGLY. SD/- SD/- (R.S. SYAL) ( D MANMOHAN ) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI : DATED: 19 TH APRIL 2010 VBP/- COPY FORWARDED TO: 1 SHRI P.A. CHACKO MUTHALALY B-702 PRIME AVENUE S.V. ROAD VILLE PARLE (WEST) MUMBAI 400 056. PAN AABPM-8652-M 2 ITO 20 (2)-(1) PIRAMAL CHAMBERS LALBAUG MUMBA I 400 012. 3 CIT (A)-XX MUMBAI. 4 CIT CITY-XX MUMBAI. 5 DR G BENCH 6. GUARD FILE /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI 3 SL. NO. PARTICULARS DATE INITIAL 1. DRAFT DICTATED ON 16-04-2010 SR. P.S. 2. DRAFT PLACED BEFORE THE MEMBER 16-04-2010 SR. P.S. 3 DRAFT APPROVED AND SENT TO SECOND MEMBER V.P. 4. DRAFT APPROVED BY SECOND MEMBER A.M. 5. DRAFT RECEIVED BY SR. P.S. SR. P.S. 6. KEPT FOR PRONOUNCEMENT SR. P.S. 7. SENT TO BENCH CLERK SR. P.S. 8. DATE OF DISPATCH OF THE ORDER