M/S KRISHI UTPADAN MANDI SAMITI, FATEHPUR V. DCIT-CPC,BANGALORE (LOCAL-ITO-2(4)), FATEHPUR

MA 04/ALLD/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0640 (ITAT-ALLAHABAD)
• Duration Of Justice: 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 09-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order
• Section: 73; 20

Judgement Text

MA NO. 04 /ALLD/20 21 ARISING OUT OF ITA NO. 73 /ALLD/20 20 M/S. KRISHI UTPADAN MANDI SAMITI ASSESSMENT YEAR: 2015 - 16 1 IN TH E INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH , ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR , ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION (M.A. ) NO.04 /ALLD /2021 [ A RISING OUT OF ITA NO. 73 /ALLD/20 20 ] ASSESSMENT YEAR: 2015 - 16 M/S. KRISHI UTPADAN MANDI SAMITI BINDKI, FATEHPUR . V. THE DCIT, CPC, BANGALORE (LOCAL - INCOME TAX OFFICER 2(4), FATEHPUR. PAN: AAACB AAAJK0845K (APPELLANT) (RESPONDENT) APPELLANT BY: MS. SWETA MITTAL , CA RESPONDENT BY: SHRI A. K. SINGH , CIT ( SR. DR) DATE OF HEARING: 16 . 07.2021 DATE OF PRONOUNCEMENT: 16 . 07. 2021 O R D E R PER : SHRI RAMIT KOCHAR , ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE STATING THAT THE TYPOGRAPHICAL ERROR HAS OCCURRED IN THE ORDER OF TRIBUNAL DATED 18.11.2020 BEARING THE ASSESSMENT YEAR MENTIONED IN THE TITLED OF THE ORDER FOR I.T. A. NO.73/ALLD/2020 IS STATED TO BE A.Y.2013 - 14 WHILE THE CORRECT ASSESSMENT YEAR IS A.Y. 2015 - 16. THE L D. COUNSEL FOR THE ASSESSEE DREW ATTENTION TO THE APPEAL FILED BY ASSESSEE IN INCOME TAX APPEAL NUMBER WHICH IS REGISTERED AS I.T.A. NO. 73/ALLD/2020 FOR THE A.Y.2015 - 16 AND ALSO COPY OF PRINT OUT FROM THE WEBSITE OF THE TRIBUNAL UNDER JUDICIARY INFORMATION PORTAL IS ALSO FILED WHEREIN THIS I.T. A NO .73/ALLD/2020 IS LISTED A.Y.2015 - 16. THE LD. COUNSEL FOR ASSESSEE SUBMITTED THAT CORRECT ASSESSMENT YEAR IS A.Y.2015 - 16 WHERE THE TRIBUNAL HAS MISTAKENLY/ERRONEOUSLY STATED THE ASSESSMENT YEAR TO BE A.Y.2013 - 14 ENHANCED THIS MA NO. 04 /ALLD/20 21 ARISING OUT OF ITA NO. 73 /ALLD/20 20 M/S. KRISHI UTPADAN MANDI SAMITI ASSESSMENT YEAR: 2015 - 16 2 MISTAKE APPARENT F ROM RECORD WHICH IS ENABLE TO CORRECTION VIDE THIS MISCELLANEOUS APPLICATION SPECIFIED. THE LD. COUNSEL FOR THE ASSESSEE THAT THE DUE TO PANDEMIC AND LOCKDOWN ANNOUNCED THIS MISCELLANEOUS APPLICATION COULD NOT BE FILED IN TIME AND ENHANCED. IT IS PRAYED T HAT SINCE THE LIMITATION PERIOD WAS SUSTAINED POINT TO PANDEMIC AND LOCKDOWN. IT IS PRAYED THAT THE ERROR MAY BE CORRECTED AS SPECIFIED IN MISCELLANEOUS APPLICATION FILED. 2 . THE LD. DR DID NOT RAISE ANY OBJECTION AND RATHER STATED THAT THE DECISION ERROR WHICH IS CREPT OF ORDER PASSED BY TRIBUNAL WHERE ERRONEOUSLY THE ASSESSMENT YEAR IS MENTIONED AS A.Y.2013 - 14 AGAINST THE APPEAL N O. 73/ALLD/2020 VIDE ORDER DATED 18.11.2020 ENHANCED IT WAS BY LD. DR HAS NO OBJECTION THE CREPT ASSESSME NT ORDER IS STA TED AGAINST THE A PPEAL N O. 73/ALLD/2020 AFTER HEARING BOTH THE PARTIES WE ALLOWED THIS MISCELLANEOUS APPLICATION AND CORRECT THE ASSESSMENT YEAR OF THE TITLED OF THE I.T.A.T. ORDER DATED 18.11.2020 AS A.Y.2015 - 16 AGAINST THE I.T.A. NO. 73/ALLD/2020 AS AGA INST THE A.Y./2013 - 14 WHICH IS PRESENTLY STATED IN THE SAID ITAT ORDER DATED 18.11.2020 AGAINST THE I.T.A. NO.73/ALLD/2020. THUS, WE ALLOWED THIS MISCELLANEOUS APPLICATION AND ORDER THE CORRECTION OF THE ASSESSMENT YEAR AS STATED ABOVE. WE ALLOWED ACCORDIN GLY. ( ORDER PRONOUNCED ON 16 /07 /2021 AT ALLAHABAD IN THE OPEN COURT THROUGH VIDEO CONFERENCING) SD/ - D/ - SD / - / SD/ - [ VIJAY PAL RAO ] [ RAMIT KOCHAR ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16 / 0 7 /202 1 ALLAHABAD VIJAY PAL SINGH (SR. PS) MA NO. 04 /ALLD/20 21 ARISING OUT OF ITA NO. 73 /ALLD/20 20 M/S. KRISHI UTPADAN MANDI SAMITI ASSESSMENT YEAR: 2015 - 16 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) , ALLAHABAD 4. CIT 5. DR //TRUE COPY// BY ORDER ASSISTANT REGISTRAR