IN INCOME TAX APPELLATE TRIBUNAL C, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM M.A.NO.122/MUM/2016 I.T.A.NO.7303/MUM/2013 (Assessment Year : 200 8-2009) M/S. Cornetstene Estate Vs. Dy. CIT, CC-1, Mumbai Development Pvt. Ltd., 13A, Ground Floor, Surya Kiron Building, Behind Tejpal Auditorium, August Kranti Maidan, Mumbai - 36 PAN/GIR No. : AACCC5974G (Appellant) .. (Respondent) Assessee by : Shri Anant A. Pai Revenue by : Shri B. Satyanarayana Raju Date of Hearing : 07/10/2016 Date of Pronouncement :14/10/2016 ORDER PER R.C.SHARMA (A.M): This M.A arose out of order of Tribunal dated 23/09/2015 in ITA No.7303/Mum/2013. 2. Through this MA, it was contended by learned AR that ITA No.7303/Mum/2013 was pertaining to levy penalty u/s. 271D for assessment year 2008-2009. However, while passing order dated 23/09/2015, Tribunal have not disposed this appeal of assessee in ITA No.7303/Mum/2013, accordingly, it was requested that issue may be decided by rectifying mistake apparent from record. 2 M.A.No.122-2016, ITA No.7303-2013 Cornetstene Estate Development Ltd., vs Dy. CIT, Mumbai 3. We have considered rival contentions and found that tribunal have disposed various appeals of assessee through its order dated 23/09/2015. 4. One of appeals in ITA No.7303/Mum/2015 was pertaining to penalty levied u/s. 271D. This appeal was not disposed in this order dated 23/09/2015 which amounts to mistake apparent from record. Accordingly, we recall ITA No.7303/Mum/2013 for deciding afresh. 5. Registry is directed to issue necessary notice to both parties. 6. In result, MA is allowed. Order pronounced in open court on this 14/10/2016. Sd/- Sd/- (PAWAN SINGH) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 14/10/2016 Karuna, Sr. PS /Copy of Order forwarded to : 1. Appellant 2.The Respondent. 3. CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai BY ORDER, 6. Guard file. //True Copy// (Asstt. Registrar), ITAT, Mumbai M/S. Cornetstene Estate Development Pvt. Ltd. v. Dy. CIT, CC-1, Mumbai