BHOLA NATH C/O DOORDARSHAN,BIHARSHARIF V. I.T.O., WARD-1, BIHARSHARIF

MA 4/PAT/2014

AI Insights

The case involves Bhola Nath, the appellant, who filed a miscellaneous application (MA) seeking corrections in a previous tribunal order concerning the assessment year 2005-06. The corrections sought were related to the dates of notices and a survey, as well as the ITA number referenced in the order. The tribunal, after reviewing the facts and considering the submissions of the learned Departmental Representative (DR), acknowledged the clerical and typographical errors and corrected them accordingly. However, the tribunal did not make any changes to the substantive findings of the original order due to the passage of time and lack of representation for the appellant during the long period the MA was pending.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772758 (ITAT-PATNA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2005-2006
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member M.A. No.4/Pat/2014 (Arising out of ITA no.125/Pat/2011) Assessment Year: 2005-06 Bhola Nath………..………………………. …………………....Appellant C/o Doordarshan Alamganj, Bihar Sharif, Nalanda - 803101. [PAN: ABPPL2009Q] vs. ITO, Ward-4, Bihar Sharif .……………..………………….…..... Respondent Appearances by: None appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : August 22, 2025 Date of pronouncing the order : August 28, 2025 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: The miscellaneous application (MA) is filed by the assessee seeking certain corrections in the order passed in ITA No.125/Patna/2011 for AY 2005-06. The contentions of the assessee are as follows: The tribunal, in its order, mentioned the date of issuance notice under Section 143(2) as 22.12.2006, whereas the actual date of issuance was 15.12.2006. The assessee requested correction of this date. Further, in the tribunal order recorded the survey conducted on 11.10.2007, whereas, the correct date was 21.09.2006. Moreover notice under Section 148 of the act erroneously stated that no notice under section 148 was issued. Whereas the contention of the assessee is that the Printed from counselvise.com M.A. No.4/Pat/2014 Bhola Nath 2 notice was, in fact, issued and sought rectification of this clerical omission as mentioned in the order. Similarly, on page no.2 & 3 of the order, at the top right hand corner, the ITA number has been incorrectly mentioned as ITA No. 70/Patna/2012 for AY 2006-07, whereas the correct reference should be ITA No. 125/Patna/2011 for AY 2005-06. Beside that assessee contented that submission dated 09.07.2014 - was not considered in the original order passed by the Tribunal. 2. We after hearing the ld. DR and going through the facts of the case we find that the instant MA was filed on 14.08.2014, since then remained pending for almost 11 years. No one appeared on behalf of the assessee during this period. After considering the matter with the assistance of the learned DR, we reviewed the factual aspects of the order and find following corrections to be made: The date of the notice under section 143(2) has been corrected from 22.12.2006 to 15.12.2006. The survey date has been corrected from 11.10.2007 to 21.09.2006. The tribunal record has been amended to reflect that the notice under section 148 was issued. The appeal reference has been corrected to ITA No.125/Patna/2011 for AY 2005-06 instead of IT No. 70/Patna/2012 for A.Y 2006-07 at page no.2 & 3 of the order at the top right-hand corner of the order dated 09.07.2014. 2.1 Regarding the other submissions made by the assessee we find that as the original order was passed 11 years ago, and no representative appeared to substantiate these claims, the tribunal has Printed from counselvise.com M.A. No.4/Pat/2014 Bhola Nath 3 refrained from commenting on issue whether the submissions were duly considered or not at this stage. 3. In terms of the above the instant MA is allowed to the extent of correcting the clerical and typographical errors as indicated above. No change is made to the substantive findings of the original order. Kolkata, the 28th August, 2025. Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 28.08.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "