Income Tax Officer Ward-4(2)(1), Bangalore V. Shri N Jagannath , Bangalore

MA 107/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4599 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 09-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER [ M P NO. 107 /B ANG /20 20 (IN ITA NO. 2153 /B ANG /20 18 )] (ASSESSMENT YEAR: 20 0 8 - 0 9 ) THE ITO, WARD 4(2)(1), BENGALURU. APPLICANT VS. SHRI. N. JAGANNATH, NO.401, MAIN VISHAL HOMES, PAI LAYOUT, VIDYANAGAR, BENGALURU 560 016. RESPONDENT APPLICANT BY : NONE RESPONDENT BY : SHRI. PRANAV KRISHNA, ADVOCATE. DATE OF HEARING : 09 / 1 0 /20 20 DATE OF PRONOUNCEMENT : 16 / 1 0 /20 20 O R D E R THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE REVENUE IN WHICH IT IS STATED THAT THE TRIBUNAL HAS ERRED IN MENTIONING THE ASSESSMENT YEAR AS 2018-19 INSTEAD OF ASSESSMENT YEAR 2007-08. 2. IN THE COURSE OF HEARING OF THIS MP, NONE WAS PRESENT ON BEHALF OF THE REVENUE. SINCE THE ALLEGED MISTAKE IS ONLY REGARDING MENTIONING OF WRONG ASSESSMENT YEAR IN THE TRIBUNAL ORDER, THIS MP WAS HEARD EX-PARTE QUA THE REVENUE. 3. LEARNED AR OF THE ASSESSEE SUBMITTED THAT MENTIONING OF ASSESSMENT YEAR AS 2018-19 IN THE IMPUGNED TRIBUNAL ORDER IS AN APPARENT MISTAKE WHICH SHOULD BE RECTIFIED BUT THE CORRECT ASSESSMENT YEAR IS NOT 2007-08 AS STATED BY THE REVENUE IN THE MP NO. 107/BANG/2020 (IN ITA NO.2153/BANG/2018) PAGE 2 OF 2 M. P. AND THE CORRECT ASSESSMENT YEAR IS 2008-09 AS CAN BE SEEN FROM THE RELEVANT FORM NO.36 FILED BY THE REVENUE IN THIS REGARD. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF LEARNED AR OF THE ASSESSEE AND HAVE GONE THROUGH THE RECORDS AND WE FIND THAT THE APPEAL IN QUESTION WAS FILED BY THE REVENUE FOR ASSESSMENT YEAR 2008-09 BUT BY MISTAKE, ASSESSMENT YEAR IS STATED AS 2018-19 IN THE IMPUGNED TRIBUNAL ORDER. WE RECTIFY THE SAME AND HOLD THAT THE ASSESSMENT YEAR IN THIS TRIBUNAL ORDER SHOULD BE READ AS ASSESSMENT YEAR 2008-09 IN PLACE OF ASSESSMENT YEAR 2018-19. 5. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE REVENUE IS ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD /- SD/- SD/- SD/- (BEENA PILLAI) JUDICIAL MEMBER (A. K. GARODIA) ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 16/10/2020 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE