M/s. Ganpati Roller Floor Miles, Dibrugarh V. Income Tax Officer, Ward 1(1), Dibrugarh

MA 10/GTY/2019

• Counselvise Citation: [2022] 100 COUNSELVISE.COM (IT) 0465 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 17-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KISHOR JAIN
• Keywords: Rectification of order; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, GAUHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER MA No.10/GTY/2019 (Arising out of ITA No. 64/GTY/2013) Assessment Year: 2008-09 M/s. Ganapati Roller Flour Mills C/o. Kayal Building, Coal Road, Dibrugarh. [PAN: AAEFG 7439 B] Vs. ITO, Ward-1(1), Dibrugarh (Appellant) (Respondent) Present for: Assessee by : Shri Kishor Jain,m FCA Revenue by : Shri N.T. Sherpa, JCIT Date of Hearing : 30.11.2022 Date of Pronouncement : 20.12.2022 O R D E R PER SONJOY SARMA, JM: By this miscellaneous application, the assessee is seeking rectification of mistake allegedly to have crept in the order of the Tribunal dated 22.05.2015 passed in ITA No. 644/GTY/2019, there are some typographical mistakes in the order of the Tribunal dated 22.05.2015 and the mistakes being apparent from record and rectify the same as under: “i. The 3 rd line of page no. 1 of the order, assessment year has been wrongly mentioned as 2010-11 instead of 2008-09. It should be read as 2008-09. ii. At para 10 of page no. 5 in operative part of the order, the Tribunal held as confirmed the order of ld. CIT(A) instead of set aside. It should be read as set aside the order of ld. CIT(A). iii. The existing para no. 11 of the Tribunal’s order that the appeal of the assessee is dismissed in place of allowed. It should be read as allowed.” MA No.10/GTY/2019 M/s. Ganpati Roller Flour Mills A.Y. 2008-09 2 2. We after considering the application of the applicant and accordingly rectify the mistakes in above terms. 3. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 20.12.2022. Sd/- Sd/- (RAJESH KUMAR) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 20.12.2022. Biswajit, Sr. P.S. Copy to: 1. The Appellant: M/s. Ganpati Roller Flour Mills. 2. The Respondent: ITO, Ward-1(1), Dibrugarh 3. The CIT, 4. The CIT (A) 5. The DR Concerned Bench //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata