Mr Vikrant Mehra , Amritsar. V. The Income-tax Officer, WARD 5(4), Amritsar

MA 03/ASR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8609 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.03(ASR)/2019 (ARISING OUT OF I.T.A NO.431(ASR)/2017) ASSESSMENT YEAR:200 9-10 SH. VIKRANT MEHRA C/O M/S. GEETU TRADERS, MAQBOOL ROAD, AMRITSAR. [PAN:AASPM 2851M ] VS. INCOME TAX OFFICER WARD-5(4), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N.ARORA (LD. ADV.) RESPONDENT BY: SH.CHARAN DASS (LD. DR) DATE OF HEARING: 05.04.2019 DATE OF PRONOUNCEMENT 10.04.2019 ORDER PER N.K.CHOUDHRY, JM: THE ASSESSEE, BY WAY OF THIS MISC. APPLICATION SOUGHT RECTIFICATION OF THE ORDER DATED 30.11.2018 PASSED IN I TA NO.431/ASR/2017 BY THE CO-ORDINATE BENCH. FOR THE SAKE OF BREVITY AND READY REFERENCE THE CONTENTS OF THE APPLICATION OF THE ASSESSEE ARE REPRODUCED HEREIN BELOW. THIS MISC. APPLICATION HAS GOT REFERENCE TO THE ORD ER PASSED BY THE LEARNED BENCH IN ITA NO.431(ASR)/2017, ORDER DATED 30/11/2018. THERE ARE CERTAIN MISTAKES APPARENT FROM RECORD WHI CH CALL FOR RECTIFICATION:- 1. THAT THE NAME OF THE APPELLANT IS SHRI VIKRANT MEHR A AND NOT VIKRAM MEHRA. KINDLY CORRECT THE NAME OF TH E APPELLANT IN THE ORDER PASSED BY THE LEARNED BENCH IN ITA NO. 431(ASR)/2017, ORDER DATED 30/11/2018. 2. THAT THE P.A.N. OF THE ASSESSEE IS AASPM2851M AND NOT AAAAB1049F AS MENTIONED IN THE ORDER OF ITAT, A MRITSAR M.A.NO.03/ASR/2019 (A.Y.2009-10) (ARISING OUT OF ITA NO.431(ASR )/2017) VIKRANT M EHRA VS. ITO 2 BENCH, AMRITSAR. KINDLY CORRECT THE PAN OF THE APPE LLANT IN THE ORDER PASSED BY THE LEARNED BENCH (SUPRA). BOTH THE MISTAKES ARE APPARENT FROM RECORD WHICH CA LL FOR RECTIFICATION. THIS LETTER MAY BE TAKEN AN APPLICATION FOR RECTIFI CATION U/S 254 OF THE IT ACT, 1961. 2. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE RECTIFICA TION SOUGHT FOR BY THE ASSESSEE. 3. HAVING HEARD THE PARTIES AND HAVE PERUSED THE MATERI AL AVAILABLE ON RECORD, SPECIFICALLY THE ORDER UNDER CHALLE NGE, WE REALIZE THAT INADVERTENTLY THE NAME OF THE ASSESSEE AS W ELL AS PAN OF THE ASSESSEE HAS BEEN TYPED INCORRECTLY WHICH SEEMS TO BE INADVERTENT MISTAKE AND THEREFORE, WE ARE INCLINED T O ALLOW THE RECTIFICATION SOUGHT BY THE ASSESSEEE AND HELD AS UNDER: (I) THE NAME OF THE APPELLANT TO BE READ AS SH. VIKRANT MEHRA INSTEAD OF SH. VIKRAM MEHRA. (II) THE PAN OF THE ASSESSEE TO BE READ AS AASPM 2851M INSTEAD OF AAAAB1049F . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.04.2019 . SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED: 10.04.2019 /PK/PS. COPY OF THE ORDER FORWARDED TO: (1) SH. VIKRANT MEHRA C/O M/S. GEETU TRADERS, MAQBOOL ROAD, AMRITSAR. (2) INCOME TAX OFFICER, WARD-5(4), AMRITSAR (3) THE CIT(A), AMRITSAR (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER