Income Tax Officer Ward 2(3)(7), Surat V. Shri Atul Kailashchandra Mehta, Surat

MA 1/SRT/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2016 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-03-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 27-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM Miscellaneous Application No.01/SRT/2022 (Arising out of ITA No.107/SRT/2017) (िनधाᭅरणवषᭅ / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, Ward-2(3)(6), Room No. 405, 4 th Floor, Anavil Business Centre, Adajan, Surat Vs. Shri Atul Kailashchandra Mehta 7/2496, Office No.2, Shastri Chambers, Maznine Floor, Chandulal Sheri, Mahidharpuras, Surat ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALXPM 7834 Q (Applicant) (Respondent) Assessee by :Ms. Aasiya Yusuf, CA Respondent by :Ms. Anupama Singla – Sr.D.R सुनवाई कᳱ तारीख/ Date of Hearing : 04/03/2022 घोषणा कᳱ तारीख/Date of Pronouncement : 01/06/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By way of this Miscellaneous Application (MA), the Revenue has sought to point out that a typographical mistake has crept in the order of the Tribunal dated 20.09.2021 in ITA No.107/SRT/2017 for assessment year 2007-08. 2. Learned DR for the Revenue submitted that the contention raised by Revenue in this Miscellaneous Application is that in Revenue’s appeal in ITA No.107/SRT/2017, the assessment year 2008-09 has been quoted wrongly in cause title, whereas it should be assessment year 2007-08; hence, this typographical mistake needs to be rectified. 3. Learned counsel for the assessee has fairly agreed with the submission of Ld. DR for the Revenue. Page | 2 MA No.01/SRT/2022 (a/o ITA No.107/SRT/2017 Sh. Atul K. Mehta. 4. We have heard both the parties and perused the materials available on record. We note that the Revenue’s appeal in ITA No.107/SRT/2017 was registered wrongly as assessment year 2008-09, whereas the appeal pertains to assessment year 2007-08. This topographical mistake was committed by the Assessing Officer while filing appeal before this Tribunal. We note that this is a topographical mistake only and therefore we rectify the said mistake as follows:- “In the cause title in ITA No. 107/SRT/2017, the assessment year 2007-08 should be read instead of ‘assessment year 2008-09’. 5. The order dated 20.09.2021 passed in ITA No.107/SRT/2017 is rectified to the extent indicated above. 6. In the result, Miscellaneous Application filed by the Revenue is allowed, to the extent indicated above. Order pronounced on 01/06/2022 by placing the result on the Notice Board as per Rule 34(5) of the income-tax (Appellate Tribunal) Rule 1963. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/ᳰदनांक/ Date: 01/06/2022 / Dkp outsourcing Sr.P.S Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr.CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat