SMT. ANITA SODHI, Jaipur V. ITO, Jaipur

MA 117/JPR/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5432 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 21-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAGHUVIR SINGH DAGUR CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM M.A. NO. 117/JP/2016 ARISING OUT IF ITA NO. 169/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11. SMT. ANITA SODHI C-160, BAHUBALI PATH, SHYAM NAGAR, SODALA, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 1(3), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACTPS 9043 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAGHUVIR SINGH DAGUR (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 26.08.2016. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16/09/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARIS E OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 169/JP/2014 SEEKING RECTIFICATI ON OF THE ORDER DATED 13.05.2016 ON THE GROUND THAT SOME INADVERTENT MISTAKES ARE CR EPT IN THE ORDER. 2. NO ONE APPEARED ON BEHALF OF THE ASSESSEE. THE CONTENTS OF THE APPLICATION ARE AS UNDER :- 2. THE FOLLOWING ARE TYPOGRAPHICAL MISTAKE IN T HE ORDER : (I) ON PAGE 1 ST OF THE ORDER GROUND TAKEN BY THE ASSESSEE HAS BEEN REPRODUCED AS UNDER :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT (A) ERRED IN CONFIRMING THE ADDITION OF RS 25,44,281/- BEING SHARE 2 MA NO. 117/JP/2016 SMT. ANITA SODHI WHEREAS, IT SHOULD BE ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT (A) ERRED IN CONFIRMING THE ADDITION OF RS. 25,44,281/- BEING SHARE .. (I.E. THE SHARE OF THE ASSESSEE HAS BEEN WRONGLY WR ITTEN IN PLACE OF ) (II) ON PAGE 6 OF THE ORDER IN LINE NO. 7 THE DATE HAS B EEN MENTIONED 15-0-2010 WHILE IT SHOULD BE 15.01.2010. YOU ARE, THEREFORE, REQUESTED THAT THE MISTAKES APP ARENT FROM RECORDS MAY KINDLY BE RECTIFIED AND FOR YOUR THIS A CT OF KINDNESS THE HUMBLE APPLICANT SHALL EVER PRAISE. 3. WE HAVE HEARD LD. D/R, PERUSED THE MATERIAL ON R ECORD. WE FIND THAT THERE IS A TYPOGRAPHICAL MISTAKE OCCURRED WHILE TYPING THE G ROUND NO. 1 AS MENTIONED BY THE ASSESSEE IN PARA (I) ABOVE, IN THE ORDER OF THE TR IBUNAL DATED 13.05.2016. THE GROUND NO. 1 IS, THEREFORE, RECTIFIED AND BE READ A S UNDER :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT (A) ERRED IN CONFIRMING THE ADDITION OF RS. 25,44,281/- BEING SHARE .. THE SECOND MISTAKE OCCURRED IN TYPING THE DATE I.E 15.0.2010 IS RECTIFIED AND BE READ AS 15.01.2010 . EXCEPT THE ABOVE CHANGES, THERE IS NO OTHER CHANGE IN THE ORDER. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/09/20 16. SD/- SD/- FOE FLAG ;KNO] ( DQY HKKJR ) ( VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 16 /09/2016. DAS/ 3 MA NO. 117/JP/2016 SMT. ANITA SODHI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SMT. ANITA SODHI, JAIPUR. 2. THE RESPONDENT- THE ITO WARD 1(3), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (M.A. 117/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR