The DCIT, Central Circle-2(2), Ahmedabad V. M/s. Soham Corporation, Ahmedabad

MA 115/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4760 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDIP GARG

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI MAHAVIR SINGH, JM AND D.C.AGRAWAL, AM DY. CIT, CENTRAL CIRLE 2(2), AHMEDABAD. VS. M/S SOHAM CORPORATION, 404/E, SAHAJANAND SH. CEN., AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI SANDIP GARG, DR RESPONDENT BY:- NONE. O R D E R PER D.C. AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION ARISING OUT OF ITA NO.2121/AHD/2009 ASST. YEAR 2006-07 DATED 18.9.2009 HAS BEEN FILED BY THE REVENUE RAISING FOLLOWING GROUND:- THE HONBLE ITAT, AHMEDABAD BENCH A, AHMEDABAD VID E ITS ORDER ITA NO.2121/AHD/2009 DTD.18.9.2009, THE NAME OF THE ASSESSEE, APPEAL NO. & ASST. YEAR WERE CORRECTLY ME NTIONED ON 1 ST PAGE OF THE ORDER BUT ON THE PAGE NO.9 WHILE GIVING DECISION OF APPEAL, HON. ITAT HAS WRONGLY MENTIONED NAME OF THE ASSESSEE AS SOHAM BUILDERS AS AGAINST THE NAME OF SOHAM CORPORA TION AND ASST. YEAR WAS ALSO WRONGLY MENTIONED AS ASST. YEAR 2007-08 AS AGAINST THE ASST. YEAR 2006-07. THE ABOVE MISTAKES WERE APPARENT ON RECORD. IT IS, THEREFORE PRAYED THAT TO RECTIFY THE MISTAKE AS POINTED OUT ABOVE MAY BE RECTIFIED ACCORDINGLY. 2. WE HAVE HEARD THE LD. DR. NONE APPEARED ON BEHAL F OF THE ASSESSEE. M.A. NO.115/AHD/2010 IN ITA NO.2121/AHD/2009 ASST. YEAR :2006-07 2 3. AFTER CONSIDERING THE SUBMISSIONS OF LD. DR AND GOING THROUGH THE ORDER OF THE TRIBUNAL, WE ARE OF THE VIEW THAT THE ABOVE MISTAKES HAVE CROPPED UP IN THE TRIBUNALS ORDER. THE MISTAKES AR E RECTIFIED AS UNDER :- THE NAME OF THE ASSESSEE MAY BE READ AS SOHAM CORPORATION INSTEAD OF SOHAM BUILDER AND THE ASST. YEAR MAY BE READ AS 2006-07 INSTEAD OF ASST. YEAR 2007-08, AT PAGE 9 OF THE ORD ER. 4. THE MISCELLANEOUS APPLICATION FILED BY THE REVEN UE IS ALLOWED AS STATED ABOVE. ORDER WAS PRONOUNCED IN OPEN COURT ON 24/9/10. SD/- SD/- (MAHAVIR SINGH) (D.C. AGRAWAL) JUDICIAL MEMBER ACCOUNTANT ME MBER AHMEDABAD, DATED : 24/9/10. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 3 1.DATE OF DICTATION 24 /9/2010. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 30/9/2010 MEMBER.OTHER MEMBER. 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.. 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 ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..