ACIT-16(1), MUMBAI vs. SAGAR ARTS PVT. LTD., MUMBAI

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ITA 4762/MUM/2016Status: DisposedITAT Mumbai15 April 2019AY 2012-132 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The tribunal acknowledged the mistake and issued a corrigendum. They rectified the order by replacing the word 'allowed' with 'dismissed' in the last paragraph.

What were the facts?

The assessee filed a miscellaneous application to correct a mistake in a previous order. The tribunal had inadvertently stated that the revenue's appeal was allowed, which was contrary to their decision.

What were the issues?

Correction of a mistake apparent from the record in a previous tribunal order.

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI M. BALAGANESH (AM) AND SHRI RAM LAL NEGI (JM) M.A. No. 584/Mum/2018 (Arising out of ITA No. 4762/Mum/2016) (Assessment Year : 2012–13) M/s Sagar Arts Pvt. Ltd., The ACIT – 16(1), Sagar Villa, Road No. 12A, Room No. 439, JVPD Scheme, Vile Parle (West), Aayakar Bhavan, M.K. Marg, Mumbai – 400049 Vs. Mumbai - 400030 PAN: AAICS3918A Mumbai - 400030 (Appellant) (Respondent) Assessee by : Neha Paranjpe (AR) Revenue by : Satish Chandra Rajore (DR) Date of Hearing: 25/01/2019

CORRIGENDUM By way of the present miscellaneous application, the assessee has brought to our notice a mistake apparent in the order dated 11.07.2018, passed by this Bench in ITA No. 4762/Mum/2016 i.e., the Bench has inadvertently mentioned in the last para of the order that the appeal filed by the revenue is allowed which is contrary to the decision of the Bench. In our considered view the mistake apparent is required to be corrected. Hence, by way of this corrigendum, we rectify the mistake apparent and replace the word “allowed” appearing in the last para of the order with the correct word “dismissed”. Hence, the last para of the said order may be read as “In the result appeal filed by the revenue for assessment year 2012-13 is dismissed.” (M. BALAGANESH) (RAM LAL NEGI) ACCOUNTANT MEMBER JUDICIAL MEMBER म ुंबई Mumbai; दिन ुंक Dated: 15/04/2019

2 M.A. No. 584/MUM/2018 Assessment Year: 2012-13

Alindra, PS आदेश प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, सत्य दपि प्रदि //// उि/सहायक िंजीकार (Dy./Asstt.

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