SH.ASHOK NARULA, FEROZPUR V. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

MA 10/ASR/2022

AI Insights

The case involves a series of miscellaneous applications filed by Shri Ashok Narula against the Deputy Commissioner of Income Tax, Central Circle, Amritsar, concerning assessment years 2008-09, 2009-10, 2010-11, and 2014-15. The applications were filed to rectify a clerical error in the ITAT Amritsar Bench's order dated 23/12/2021, which incorrectly stated the file number related to the approval under section 153D of the Income Tax Act, 1961. The error was acknowledged and accepted by the respondent, leading to the correction of the record.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115189 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-06-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 24-08-2022
• Other Referred Cases: Suo Motu WP (C) No.3 of 2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HITENDRA BHAURAOJI NINAWE
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No. 8/Asr/2022(In I.T.A.No. 616/Asr/2018) : A.Y. 2009-10 M.A. No. 9/Asr/2022 (In I.T.A.No. 617/Asr/2018) : A.Y. 2010-11 M.A. No. 10/Asr/2022 (In I.T.A.No. 648/Asr/2018) : A.Y.2014-15 M.A. No. 11/Asr/2022 (In I.T.A.No. 649/Asr/2018) : A.Y. 2008-09 Shri Ashok Narula, Meghe Walian Wali Gali, Guru Harsahai, Ferozpur. [PAN: ACWPN5307K] (Appellant) Vs. Dy. CIT, Central Circle-, Amritsar. (Respendent) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh. Hitendra BhauraojiNinawe, CIT. DR Date of Hearing 12.06.2023 Date of Pronouncement 11.07.2023 ORDER Per Anikesh Banerjee, JM: The bunch of miscellaneous applications (in brevity the MAs) are arising out from the order of the ITAT, Amritsar Bench bearing ITA No. 616 & 617/Asr/2018, and 648 & 649/Asr/2018 date of order 23/12/2021 related to M.A. Nos. 8 to 11/Asr/2022) 2 assessment years 2009-10, 2010-11, 2014-15 and 2008-09 respectively. The applications are filed with delay of 56 days as per provision of section 254(2) of the Income Tax Act, 1961 (in brevity the Act). The ld. AR filed condonation petition and respectfully relied on the order of Hon’ble Apex Court in the case of Suo Motu WP (C) No.3 of 2020 dated 23/03/2020. It is directed the period from 15/03/2020 till 28/02/2022 shall stand excluded for the purpose of limitation. The ld. DR has accepted the submission of the ld. AR. So, the delay for 56 days iis condoned. 2. The assessee filed an affidavit and mentioned that in para no. 8 page no. 4 the details of the recorded reason of the Addl. CIT were wrongly mentioned. The approval was generated u/s 153D bearing File No. Addl.CIT/CR/JAL/153D/15- 16/1524 dated 21.03.2016. But in the order of the ITAT, Amritsar it is mentioned that File No. Addl.CIT/CR/JAL/153D/15-16/1523, dated 31.03.2016. The said approval was filed during the hearing proceeding. The relevant paragraph of the order of the ITAT, Amritsar Bench is extracted as below: “8. We have gone through the relevant record and impugned order. The approval u/s 153D on File No. Addl.CIT/CR/JAL/153D/15- M.A. Nos. 8 to 11/Asr/2022) 3 16/1523, dated 31.03.2016 was given in the case of all four assessees including 10 more assessees.” 3. The ld. DR accepted the fact and not made any contrary argument against the petition of the assessee. 4. We heard the rival submission and relied on the documents available in the records. The assessee received the order from ITAT, Amritsar Bench bearing No. mentioned above date of pronouncement 23.12.2021. The assessee filed the MA for rectification, of the mistake which is apparent from the record. The affidavit of the assessee and the approval order U/s 153D are placed before the bench. The bench wrongly mentioned the File No. Addl.CIT/CR/JAL/153D/15-16/1523, dated 31.03.2016 instead of correct one File No. Addl. CIT/CR/JAL/153D/15-16/1524 dated 21.03.2016. The ld DR had not made any objection against the submission of assessee. Accordingly, the MAs of assessee are allowed and the order of the ITAT Amritsar Bench dated 23/12/2021 stands corrected which will read as follows: - “8. We have gone through the relevant record and impugned order. The approval u/s 153D on File No. Addl.CIT/CR/JAL/153D/15- 16/1524, dated 21.03.2016 was given in the case of all four assessees including 10 more assessees.” M.A. Nos. 8 to 11/Asr/2022) 4 5. In the result, Miscellaneous Application Nos. 08 to 11/Asr/2022 are allowed. Order pronounced in the open court on 11.07.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order Date Initia