Assistant Commissioner of Income-tax, V. Rajmal Lakhichand Jewellers Pvt. Ltd.,

MA 10/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2891 (ITAT-PUNE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 18-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B C MALAKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 10/PN/2015 (ARISING OUT OF ITA NO.1844/PN/2012 ACIT, CIRCLE-1, JALGAON .. APPLICANT VS. RAJMAL LAKHICHAND JEWELLERS PVT.LTD., 169, BALAJI PETH,JALGAON 426001 PAN NO. AAECS0061L .. RESPONDENT ASSESSEE BY : SHRI SANKET JOSHI REVENUE BY : SHRI B.C. MALAKAR DATE OF HEARING : 13-03-2015 DATE OF PRONOUNCEMENT : 18-03-2015 ORDER PER R.K.PANDA, AM : THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECTIFY THE TYPOGRAPHICAL ERROR THAT HA S CREPT IN THE ORDER OF THE TRIBUNAL. 2. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE REFERRING TO THE MISCELLANEOUS APPLICATION SUBMITTED THAT WHILE FILING THE APPEAL THERE WAS A TYPOGRAPHICAL ERROR IN COLUMN NO.3 OF F ORM NO.36 OF THE APPEAL MEMO WHERE THE ASSESSMENT YEAR WAS WRONGLY M ENTIONED AS 2008-09 INSTEAD OF ASSESSMENT YEAR 2009-10. HE SUB MITTED THAT ALTHOUGH THE MISTAKE WAS INTIMATED TO THE TRIBUNAL VIDE LETTER DATED 21- 09-2012, HOWEVER, WHILE PASSING THE ORDER, THE TRIB UNAL INADVERTENTLY HAS MENTIONED THE ASSESSMENT YEAR AS 2008-09 AS AGA INST THE CORRECT 2 ASSESSMENT YEAR 2009-10. HE ACCORDINGLY REQUESTED THAT THE ERROR OF ASSESSMENT YEAR IN THE ORDER OF THE TRIBUNAL BE REC TIFIED. 3. AFTER HEARING BOTH THE SIDES, WE FIND A MISTAKE HAS CREPT IN THE ORDER OF THE TRIBUNAL SO FAR AS THE MENTIONING OF T HE ASSESSMENT YEAR IS CONCERNED. AS AGAINST THE CORRECT ASSESSMENT YEAR 2009-10, THE SAME HAS BEEN WRONGLY TYPED AS A.Y. 2008-09. WE THEREFO RE RECTIFY THE ORDER OF THE TRIBUNAL AND THE SAME IS DIRECTED TO B E READ AS ASSESSMENT YEAR 2009-10 INSTEAD OF ASSESSMENT YEAR 2008-09. TH E MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ACCORDINGLY ALL OWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE REVENUE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 18-03-2015. SD/- SD/- (SUSHMA CHOWLA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED: 18 TH MARCH, 2015 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE CIT(A)-II, NASHIK 4. THE CIT-II, NASHIK 5. THE D.R, B PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE