ITO, Ranchi V. M/s. Vinaika Agency, Ranchi

MA 11/RAN/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2574 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 8 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2014
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 22-03-2012
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M.A. NO. 11 /RAN/ 2012 [ ARISING OUT OF IT A NO. 373 / RAN / 20 07 A.Y 200 4 - 05 ] INCOME - T AX OFFICER, W 3(2), RANCHI VS. M/S. VINAIK AGENCY PAN:AAEFV1566E ( APPLICANT ) ( RESPONDENT ) FOR THE APPLI CANT/ASSESSEE : CHOUDHARY ORAM , JCIT, LD.DR FOR THE DEPARTMENT : SHRI KUMAR VIMAL, ADVOCTE, LD.AR DATE OF HEARING : 28 - 11 - 2014 DATE OF PRONOUNCEMENT: 28 - 11 - 2014 O R D E R B.R. BASKARAN, ACCOUNTANT MEMBER : TH E REVENUE HAS FILED THIS MISCELLANEOUS APPLICATION REQUESTING THE CO - ORDINATE BENCH TO RECTIFY THE PARAGRAPH NO.5 OF THE ORDER DATED 30/06/2009 PASSED BY THE TRIBUNAL IN ITA NO. 373/PAT/07 FOR THE ASSESSMENT YE AR 2004 - 05. 2. THE LD. D R SUBMITTED THAT THE ASSESSEE HAD FILED THE IMPUGNED APPEAL CHALLENGING THE ORDER OF THE LD.CIT( A) PROCESSED U/S. 143(3) OF THE ACT. INVITING OUR ATTENTION TO PARAGRAPH 5 OF THE TRIBUNAL ORDER, THE LD.DR SUBMITTED THAT THE TRIBUN AL, IN FACT, HAD UPHELD THE ORDER OF THE LD.CIT(A) MEANING THEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED BY TRIBUNAL . HOWEVER, IN THE CONCLUDING PARAGRAPH, IT HAS BEEN STATED THAT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. HENCE, HE SUBMITTED THAT THE PARAGRAPH NO. 5 NEEDS TO BE CORRECT. 5 . WE HAVE HEARD THE LD.AR AND PERUSED THE RECORD. WE FIND MERIT IN THE SUBMISSION MADE BY THE LD.DR . ACCORDINGLY, PARAGRAPH 5 OF THE IMPUGNED ORDER OF THE TRIBUNAL S T ANDS MODIFIED AS UNDER: - PAGE NO. 2 MA NO. 12 /RAN/1 2 [ITA NO . 373/PAT/07 M/S. VINAIK AGENCY 5. AS A RESULT , T HE APPEAL FILED BY THE ASSESSEE IS DISMISSED 6 . IN THE RESULT, THE MISC. APPLICATION FILED U/S. 254(2) OF THE ACT BY THE REVENUE IS DISPOSED OF ACCORDINGLY . PRONOUNCED ACCORDINGLY ON 28 - 11 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 2 8 - 11 - 2014 PLACE : RANCHI PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT : I T O W 3(2) , RANCHI 2 THE RESPONDENT: M/S. VINAIK AGENCY 3. .THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENCH, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REGISTRAR PAGE NO. 3 MA NO. 12 /RAN/1 2 [ITA NO . 373/PAT/07 M/S. VINAIK AGENCY 1. DATE OF DICTATION ............. 2 8 - 11 - 2014 ....... ................ 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ........................OTHER MEMBER ...... - 11 - 2014 ........................ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.................................. 2 7 - 11 - 2014 ................................................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ..............................................................