Astt. Commissioner of Income Tax, Lucknow V. Gramin Bank Of Aryavart, Lucknow

MA 04/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6663 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-05-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 06-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO.04 & 05/LKW/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER MISC. APPLICATION NO.04/LKW/2018 (ARISING OUT OF I.T.A. NO.644/LKW/2016) ASSESSMENT YEAR:2013-14 A.C.I.T., RANGE-1, LUCKNOW. VS. GRAMIN BANK OF ARYAVART (SUCCESSOR TO ERSTWHILE ARYAVART GRAMIN BANK) LUCKNOW. PAN:AACAS 4306 E (APPLICANT) (RESPONDENT) MISC. APPLICATION NO.05/LKW/2018 (ARISING OUT OF I.T.A. NO.645/LKW/2016) ASSESSMENT YEAR:2013-14 A.C.I.T., RANGE-1, LUCKNOW. VS. GRAMIN BANK OF ARYAVART (SUCCESSOR TO ERSTWHILE ARYAVART GRAMIN BANK) LUCKNOW. PAN:AACAS 4306 E (APPLICANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THESE MISC. APPLICATIONS HAVE BEEN FILED BY THE RE VENUE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 16/05/2017 PASSED IN I.T.A. NO.644 & 645/LKW/2016. 2. THE ONLY APPARENT MISTAKE REQUIRED TO BE RECTIFI ED IS IN THE NAME OF THE ASSESSEE MENTIONED IN THE CAPTION OF THE TRIBUNAL O RDER WHICH HAS BEEN POINTED APPLICANT BY SMT. NEELAM AGARWAL, D.R. RESPONDENT BY SHRI K. SINGH, ADVOCATE DATE OF HEARING 04/05/2018 DATE OF PRONOUNCEMENT 04/05/2018 M.A. NO.04 & 05/LKW/2018 2 OUT BY LEARNED D. R. LEARNED D. R. STATED THAT IN I. T.A. NO.644 AND 645 THE NAME OF THE ASSESSEE HAS BEEN MENTIONED AS GRAMIN B ANK OF ARYAVART, (SUCCESSOR TO ERSTWHILE ARYAVART GRAMIN BANK) LUCKN OW WHEREAS THE NAME OF THE ASSESSEE AS PER FORM-35 WAS ARYAVART GRAMIN BANK, A -2/26, VIJAY KHAND, GOMTI NAGAR, LUCKNOW AND IN I.T.A. NO.645 THE NAME MENTION ED IN FORM-35 IS ARYAVART KSHETRIYA GRAMIN BANK, A-2/26, VIJAY KHAND, GOMTI N AGAR, LUCKNOW. IT WAS SUBMITTED THAT IN FORM NO. 36 THE ASSESSEE HAS MENT IONED THE NAME AS GRAMIN BANK OF ARYAVART, (SUCCESSOR TO ERSTWHILE ARYAVART GRAMIN BANK) LUCKNOW. THEREFORE, IT WAS PRAYED THAT THE FACT THAT THESE A SSESSEES WERE MERGED WITH GRAMIN BANK OF ARYAVART DOES NOT FIND MENTION IN TH E ORDER OF THE TRIBUNAL. 3. LEARNED A. R. HAD NO OBJECTION IF THE NECESSARY RECTIFICATION WAS CARRIED OUT. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT HON'BLE TRIBUNAL HA S PASSED THE ORDER BY MENTIONING THE NAME OF THE ASSESSEE AS GRAMIN BANK OF ARYAVART, (SUCCESSOR TO ERSTWHILE ARYAVART GRAMIN BANK) LUCKNOW AS THE SAME NAME APPEARED IN THE APPEAL BEFORE THE TRIBUNAL WHICH IS APPARENT FROM F ORM NO. 36. THE HON'BLE TRIBUNAL HAS MENTIONED THE NAME OF THE ASSESSEE ON THE BASIS OF FORM NO. 36 AND THEREFORE, THERE IS NO MISTAKE APPARENT FROM RE CORD. IN VIEW OF THE ABOVE, THE MISC. APPLICATIONS OF THE REVENUE ARE DISMISSED . 5. IN THE RESULT, BOTH THE MISC. APPLICATION OF THE REVENUE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 04/05/2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:04/05/2018 *SINGH M.A. NO.04 & 05/LKW/2018 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR