D.C.I.T. CENT. CIR. - 4(1), CENTRAL RANGE - 4, MUMBAI vs. SHRI HIMMATLAL GOPAL PATEL SENGHANI, MUMBAI

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ITA 688/MUM/2018Status: DisposedITAT Mumbai09 October 2019AY 2015-163 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the previous order contained a factual error in its concluding paragraph. The cross-objection of the assessee was allowed, not dismissed.

What were the facts?

The assessee pointed out an error in a previous ITAT order where the cross-objection was erroneously dismissed. The Tribunal acknowledged that the deletion of an addition of Rs. 8.70 Crores was correctly made.

What were the issues?

The primary issue was a clerical error in the ITAT's previous order regarding the disposal of the assessee's cross-objection.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H”, BENCH

Before: SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM Shri Himmatlal Gopal Patel

CORRIGENDUM O R D E R The assessee vide his letter dated 23/07/2019 had brought to the notice of this Registry wherein this Tribunal while disposing off the cross objection of the assessee in CO No.71/Mum/2019 (arising out of A.Y.2015-16 dated 10/07/2019 had in para 5.2 page 10 of the CO No.71/Mum/2019 Shri Himmatlal Gopal Patel Senghani order had deleted the addition made in the sum of Rs.8.70 Crores made in the hands of the assessee. However, in the last paragraph in para 6, it has been erroneously mentioned that the cross objection of the assessee is dismissed instead of mentioning that cross objection of the assessee is allowed. We find facts mentioned by the assessee are correct and accordingly, we hold that para 6 of the order is to be read as under:-

6. In the result, appeal of the Revenue is dismissed whereas Cross Objection of the assessee is allowed.

This corrigendum may be read together with the order passed on 10/07/2019 as other contents in the said order remain unchanged.

(AMARJIT SINGH) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 09/10/2019 KARUNA, sr.ps

CO No.71/Mum/2019 Shri Himmatlal Gopal Patel Senghani

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