Shri Veerendra Pandey,Raipur, RAIPUR (CG) V. Income Tax Officer --2(4), RAIPUR (CG)

MA 10/RPR/2019

AI Insights

The case revolves around a Miscellaneous Application filed by Shri Virendra Pandey, concerning an oversight in the documentation of a previous Tribunal decision for the assessment year 2004-05. The Tribunal had initially consolidated two appeals in a single order but failed to mention the name of Shri Abhishek Mahawar, the legal representative for Shri Virendra Pandey, in the documentation. The application sought to correct this omission. The Tribunal acknowledged the oversight and corrected the record to include Shri Mahawar's name as the representative for the assessee in the appeal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 128042 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-11-2022
• Assessment Year: 2004-2005
• Appeal Filed On: 22-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. LAL CHAND
• Assessee Lawyers: ABHISHEK MAHAWAR; FILING THIS MISCELLANEOUS APPLICATION; DATED; S P.C JAIN

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER M.A. No.10/RPR/2019 (Arising out of ITA No.191/RPR/2011) Ǔनधा[रण वष[ / Assessment Year : 2004-05 Shri Virendra Pandey House No.4, 4 th Street, New Shanti Nagar, Near Disha College, Raipur-492 001 (C.G.) PAN : AFCPP5100K ........... आवेदक/Applicant बनाम / V/s. The Income Tax Officer-2(4), Raipur (C.G.) .......Ĥ×यथȸ / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri S. K Meena, Sr. DR स ु नवाई कȧ तारȣख / Date of Hearing :18.11.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 12.12.2022 2 Shri Virendra Pandey Vs. ITO-2(4) MA No. 10/RPR/2019 आदेश / ORDER PER RAVISH SOOD, JM: The present Miscellaneous Application filed by the assessee arises from the order passed by the Tribunal while disposing off the assessee’s appeal for the assessment year 2004-05 in ITA No.191/RPR/2011, dated 17.01.2019. 2. The assessee by filing this Miscellaneous application, dated 21.01.2019, had stated that the Tribunal while disposing off the appeal in ITA No.191/RPR/2011 had omitted to make a mention of the name of the Ld. AR of the assessee, viz. Shri Abhishek Mahawar who had represented the assessee’s appeal. 3. Per contra, the Ld. Departmental Representative did not raise any objection to the aforesaid application filed by the assessee-applicant. 4. We have perused the record and find substance in the claim of the assessee. On a perusal of the record, it transpires that the Tribunal had vide its consolidated order dated 17.01.2019 while disposing off two appeals, viz. ITA No.124/RPR/2011 & ITA No.191/RPR/2011, had though mentioned the name of the counsel who had appeared in ITA No.124/RPR/2011, but had omitted to mention the name of the counsel who had appeared for the assessee appellant in ITA No.191/RPR/2011. 3 Shri Virendra Pandey Vs. ITO-2(4) MA No. 10/RPR/2019 The assessee-applicant has filed the present application by stating as under: “The A.R mentioned in the order is Shri P.C Jain where the name of the A.R should have been Abhishek Mahawar.” Having heard the parties, the consolidated order passed by the Tribunal while disposing of the captioned appeals is being modified, and Page 2 shall hereinafter be reads as under: “Assessee By: S/shri P.C Jain & Abhishek Mahawar Revenue by : S/Shri. Lal Chand & P.K Mishra” 5. In the result, the Miscellaneous Application filed by the assessee is allowed in terms of our aforesaid observation. Order pronounced under rule 34(4) of the Appellate Tribunal Rules, 1963, by placing the details on the notice board. Sd/- Sd/- G D PADMAHSHALI RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 12 th December, 2022 ***SB आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals), Raipur (C.G) 4. The JCIT, Range-1, Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु र बɅच, 4 Shri Virendra Pandey Vs. ITO-2(4) MA No. 10/RPR/2019 रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur.