Astt. Commissioner of Income Tax-1, Kanpur V. M/s Honey Gupta Benificiary Trust, Kanpur

MA 1/LKW/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4095 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO . 01 /LKW/201 6 [ARISING OUT OF ITA NO.391/LKW/2015] ASSESSMENT YEAR : 200 8 - 0 9 ACIT - I, KANPUR V. M/S HONEY GUPTA BENEFICIARY TRUST, KANPUR PAN AAATH 2733 F PAN: A AAFP 2072 P (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. AMIT NIGAM, D.R. RESPONDENT BY: SHRI RAKESH GARG, ADVOCATE DATE OF HEARING: 04 0 3 201 6 DATE OF PRONOUNCEMENT: 17 0 3 201 6 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 14.08.2015 IN ITA N O.391/LKW/2015 WITH THE SUBMISSION THAT THE TRIBUNAL HAS MENTIONED THE ASSESSMENT YEAR IN ITS ORDER AS 2010-11 WHEREAS THE ASSESSMENT YEAR INVOLV ED IN THIS APPEAL IS 2008-09. THEREFORE, THE CORRECT ASSESSMENT YEAR MAY BE MENTIONED IN THE TRIBUNALS ORDER ON VERIFICATION. 2. DURING THE COURSE OF HEARING, THE FACTS ARE VERI FIED FROM THE RECORD AND IT WAS NOTICED THAT THERE WAS AN ERROR I N FORM NO.36 FILED BY THE REVENUE. IN FORM NO.36, THE REVENUE HAS MENTIONED THE ASSESSMENT YEAR 2010-11 WHEREAS THE ASSESSMENT YEAR INVOLVED I N THIS APPEAL IS 2008- 09 AND THE TRIBUNAL HAS PICKED UP THE SAME ASSESSME NT YEAR IN ITS ORDER. IN ANY CASE, THE CORRECT ASSESSMENT YEAR INVOLVED I S 2008-09, THEREFORE, WE :-2-: RECTIFY THE ASSESSMENT YEAR MENTIONED IN THE TRIBUN ALS ORDER. HENCEFORTH, THE ASSESSMENT YEAR IN THE TRIBUNALS ORDER BE READ AS 2008-09 IN PLACE OF 2010-11. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH MARCH, 2016 AKS COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR