Pharcos Speciality Limited, Mehsana V. The Dy.CIT, Patan Circle, Patan

MA 103/AHD/2022

AI Insights

The case involves Pharcos Specialty Ltd., the appellant, contesting an order from the DCIT, Patan Circle, the respondent, concerning the assessment year 2015-16. The appellant filed a Miscellaneous Application to rectify a typographical error in the Tribunal's earlier order, which led to an inconsistency in the application of the Tribunal's decisions across similar assessment years. The Tribunal acknowledged the error and corrected the order to ensure that the decision for assessment year 2015-16 was consistent with those of 2013-14 and 2014-15, where the issues were allowed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300017 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 06-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & MS. SUCHITRA KAMBLE, JUDICIAL MEMBER M. A . N o . 10 3/ A h d/ 20 22 ( I n I TA N o . 6 22 /A h d/2 0 1 9) ( A s se ss m e nt Y e a r : 20 15- 1 6 ) Ph a r c os S p e c i ali t y Ltd . Pl ot N o . 2 4 8- 2 5 0, 2 78- 28 1, GI D C , R a n as an , Ta l. V ij a p u r , Me h s a na - 3 82 85 5 V s . D C I T Pa t an C ir c l e Pa t an [ P AN N o. A A CF G6 27 8 J ] (Appellant) .. (Respondent) Appellant by : Shri Parimalsingh B Parmar, A.R. Respondent by : Shri Rakesh Jha, Sr. D.R. D a t e of H ea r i ng 06.01.2023 D a t e of P r o no u n ce me nt 11.01.2023 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This Miscellaneous Applications is filed by the assessee in respect of the order dated 24.06.2022. 2. The Ld. A.R. submitted that at Para 7 & 9 for A.Y. 2013-14 and in Para 15 for A.Y. 2014-15 the issue discussed therein has been allowed by the Tribunal but the identical issue discussed in Para 17 for A.Y. 2015-16 has been simpliciter dismissed relying upon the earlier assessment orders identical ground. The Ld. A.R. submitted that this is a typographical error and the same should be rectified. 3. The Ld. D.R. relied upon the order of the Tribunal. M.A No.103/Ahd/2022 (in ITA No. 622/Ahd/2019) Pharcos Speciality Ltd. vs. DCIT Asst.Years–2015-16 - 2 - 4. We have heard both the parties and perused all the relevant material available on record. Prima facie it appears that there is a typographical error as Para 17 is clearly states that the issue is identical to Ground No. 1 of A.Y. 2013-14 and 2014-15 and the same has to be allowed. Therefore, Para 17 is modified as under: “17. As regards Ground No. 2, the same is identical to Ground No. 1 of A.Y. 2013-14 & 2014-15. Hence the same is allowed.” Thus, Para 17 of the original order dated 24.06.2022 be read as corrected hereinabove. The Miscellaneous Application filed by the assessee is allowed. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. This Order pronounced in Open Court on 11/01/2023 Sd/- Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER (SUCHITRA KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 11/01/2023 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad