Anil Das R, Trivandrum V. DCIT, Trivandrum

MA 11/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8557 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-06-2012
• Assessment Year: misc
• Appeal Filed On: 29-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

1 MA NOS.10 & 11/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.A. 10/COCH/2012 (ARISING OUT OF I.T(SS)A NO.30/COCH/2007 & CO 41/CO CH/2007 (BLOCK PERIOD 01-04-1989 TO 27-07-1999) SUNIL DAS R VS THE DY.CIT, CIR.1(1) TC-48/410, PRA NO.129 TRIVANDRUM POONTHURA PO, PAZHANCHIRA TRIVANDRUM PAN : ADQPR8830G (APPLICANT) (RESPONDENT) M.A. 11/COCH/2012 (ARISING OUT OF I.T(SS)A NO.33/COCH/2007 & CO 59/CO CH/2007 (BLOCK PERIOD 01-04-1989 TO 27-07-1999) ANIL DAS R VS THE DY.CIT, CIR.1(1) TC-48/410, PRA NO.129 TRIVANDRUM POONTHURA PO, PAZHANCHIRA TRIVANDRUM PAN : AEXPR5691C (APPLICANT) (RESPONDENT) APPLICANTS BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 01-06-2012 DATE OF PRONOUNCEMENT : 01-06-2012 O R D E R PER N.R.S. GANESAN (JM) TWO INDEPENDENT ASSESSEES HAVE FILED THESE MISCELL ANEOUS APPLICATIONS TO RECTIFY THE ERROR IN THE ORDER DATED 06-01-2012 PASSED BY T HIS TRIBUNAL . 2 MA NOS.10 & 11/COCH/2012 2. NO ONE APPEARED FOR THE ASSESSEE WHEN THE PETITI ONS WERE TAKEN UP FOR HEARING. WE FIND FROM THE PETITIONS THAT THE BLOCK ASSESSMEN T PERIOD IS 01-04-1989 TO 27-07- 1999. HOWEVER, BY MISTAKE IT WAS TYPED AS 01-04-1 989 TO 27-07-1993. 3. WE HEARD THE LD.DR. THE LD.DR SUBMITTED THAT TH ERE IS A MISTAKE IN THE ORDER OF THIS TRIBUNAL WITH REGARD TO THE BLOCK PERIOD. THE CORRECT BLOCK PERIOD IS 01-04-1989 TO 27-07-1999. THIS MISTAKE CAN BE CORRECTED BY ISSUI NG A CORRIGENDUM. 4. WE HAVE ALSO GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. THE BLOCK PERIOD IS 01-04-1989 TO 27-07-1999. THEREFORE, A TYPOGRAPHIC AL ERROR HAS CREPT IN THE ORDER OF THIS TRIBUNAL DATED 06-01-2012 IN BOTH THE APPEALS. THIS TRIBUNAL IS OF THE OPINION THAT THE MISTAKE WITH REGARD TO THE BLOCK PERIOD NEEDS T O BE RECTIFIED U/S 254(2) OF THE ACT. ACCORDINGLY IN EXERCISE OF THE POWER OF THIS TRIBUN AL U/S 254(2) OF THE ACT, THE ORDER OF THIS TRIBUNAL DATED 06-01-2012 IS RECTIFIED AS FOLL OWS IN BOTH THE APPEALS: 4.1 IN THE LONG CAUSE TITLE THE FOLLOWING IS DELETE D IN RESPECT OF THE APPEALS: (BLOCK PERIOD 01-04-1989 TO 27-07-1993) INSTEAD , THE FOLLOWING SHALL BE INSERTED: ( BLOCK PERIOD 01-04-1989 TO 27-07-1999) 4.2 ON PAGE 2 OF THE ORDER AT THE THIRD LINE AT FIR ST PARAGRAPH, THE FOLLOWING SHALL BE DELETED: (BLOCK PERIOD 01-04-1989 TO 27-07-1993) INSTEAD , THE FOLLOWING SHALL BE INSERTED: ( BLOCK PERIOD 01-04-1989 TO 27-07-1999) 3 MA NOS.10 & 11/COCH/2012 4.3 AFTER THIS ORDER, WHEREVER THE BLOCK PERIOD IS MENTIONED AS BLOCK PERIOD 01-04- 1989 TO 27-07-1993, THE SAME MAY BE READ AS B LOCK PERIOD 01-04-1989 TO 27-07- 1999. THE ORDER OF THIS TRIBUNAL DATED 06-01-2012 IS RECTIFIED ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 01 ST DAY OF JUNE, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 01 ST JUNE, 2012 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH