Income Tax Officer, Malerkotla V. Atul Jain, Malerkotla

MA 113/CHANDI/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0570 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 10 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ATUL GOYAL CITA
• Section: 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES SMC, CHANDIGARH , ! BEFORE: SMT. DIVA SINGH, JM M.A. 113/CHD/2017 IN I.T.A. NO.-891/CHANDI/2016 (ASSESSMENT YEAR-2012-13) / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT /ASSESSEE BY : SHRI ATUL GOYAL, CIT(A) /DATE OF HEARING : 20.01.2021 /DATE OF PRONOUNCEMENT : 22.01.2021 CORRIGENDUM BY THE PRESENT MISCELLANEOUS APPLICATION U/S 254(2 ) OF THE INCOME TAX ACT,1961 THE REVENUE SEEKS RECTIFICATION OF THE OR DER DATED 07.12.2016 IN ITA NO. 891/CHD/2016 OF ASSESSMENT YEAR TO 2012-13 I NSTEAD OF 2011-12. 2. IT IS SEEN THAT THE CO-ORDINATE BENCH HAS TAKEN THE ASSESSMENT YEAR FROM THE ORDER OF THE CIT(A) WHICH WAS UNDER CHALLENGE AS EVIDENCED FURTHER FROM FORM NO. 36 FILED BEFORE THE ITAT. 3. THE LD. SR.DR RELYING ON THE REVISED APPLICATION SUBMITTED THAT THE MISTAKE IN THE ORDER OF THE CIT(A) DATED 20.06.2016 HAS BEEN CORRECTED BY THE SAID AUTHORITY VIDE A CORRIGENDUM DATED 01.03.2017 PASSED BY LD. CIT(A)-2, LUDHIANA WHEREIN ASSESSMENT YEAR HAS BEEN CORRECTED TO 2012-13 ASSESSMENT YEAR. THE RELEVANT EXTRACT READS AS UNDER : CORRIGENDUM IN THIS CASE ORDER, U/S 250(6) OF THE INCOME TAX AC T, 1961 WAS ISSUED ON 20.06.2016. IN COLUMN NO..1 THE ASSESSMENT YEAR IS INADVERTEDLY MENTIONED AS 2011-12 AS AGAINST THE ACIT, CIRCLE-VI, LUDHIANA. VS SHRI ATUL JAIN, S/O SHRI SAT PAL JAIN, PROP. M/S KRISHNA AGHENCIES, MOTI BAZAR , NEAR JAIN BAGH, MALERKOTLA. PAN : ABEPJ2136K ( APPELLANT) M.A. 113/CHD/2017 IN ITA 891/CHD/2016 PAGE 2 OF 2 A.Y. 2012-13. THEREFORE, THE AFORESAID APPELLATE OR DER PASSED 3E TREATED AS APPELLATE ORDER FOR THE ASSESSMENT YEAR 2012-13. 4. THE ORDER DATED 20.06.2016 IS ACCORDINGLY RE CTIFIED. SD/- (ABHA RANI SINGH ) CIT(A)-2, LUDHIANA 4. THE ASSESSEE NOT OPPOSING THE PRAYER ALSO INVITE D ATTENTION TO REVISED FORM NO. 36 ACCORDINGLY FILED. 5. I HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED T HE MATERIAL AVAILABLE ON RECORD. IN THE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE RECORD MADE NOW AVAILABLE, THE ASSESSM ENT YEAR MENTIONED IN ITA NO. 891/CHD/2016 DATED 07.12.2016 SHALL HER EINAFTER BE READ AS 2012-13 , INSTEAD OF 2011-12 ASSESSMENT YEAR . SAID ORDER WAS PRONOUNCED AT THE TIME OF HEARING ITSELF VIA WEBEX. 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 22 ND JAN.,2021. SD/- ( ) (DIVA SINGH) ! /JUDICIAL MEMBER ! '#$ %&$ / COPY OF THE ORDER FORWARDED TO : 1. %#'( / THE APPELLANT 2. !)*'( / THE RESPONDENT 3. * * + / CIT 4. * * + ( %# )/ THE CIT(A) 5. $,-* ! . , * %#* . , /01-2 / DR, ITAT, CHANDIGARH 6. -1 3# / GUARD FILE / BY ORDER, 4* 5 / ASSISTANT REGISTRAR 1. DRAFT DICTATED 20.01.2021 SR.PS 2. DRAFT FIRST PLACED BEFORE AUTHOR 20.01.2021 3. APPROVED DRAFT COMES TO SR.PS/PS 21.01.2021, 22.01.2021 4 FINAL DRAFT PLACED BEFORE AUTHOR 22.01.2021 4. ORDER SIGNED AND PRONOUNCED ON 5 FILE SENT TO THE BENCH CLERK SR.PS 6. DATE ON WHICH FILE GOES TO THE AR 7. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 8. DATE OF DISPATCH OF ORDER