M/s. Advik Hi-tech Pvt. Ltd., Pune V. Assistant Commissioner of Income-tax,

MA 12/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2890 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 02-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 12/PN/2015 (ARISING OUT OF ITA NO.440/PN/2009) (ASSESSMENT YEAR : 2005-06) M/S. ADVIK HI-TECH PVT. LTD., GAATE NO.357, PLOT NO.90A, CHAKAN-TALEGAON ROAD, KHARABWADI, TAL : KHED, DIST : PUNE - 410501 .. APPLICANT PAN NO.AACCA3106E VS. ACIT, RANGE-8, PUNE .. RESPONDENT ASSESSEE BY : SHRI SHARAD SHAH REVENUE BY : SHRI RAJESH DAMOR DATE OF HEARING : 13-03-2015 DATE OF PRONOUNCEMENT : 18-03-2015 ORDER PER R.K.PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECTIFY THE TYPOGRAPHICAL ERROR THAT HA S CREPT IN PARA 17 OF THE ORDER OF THE TRIBUNAL. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO TH E MISCELLANEOUS APPLICATION SUBMITTED THAT ALTHOUGH THE GROUND NO.7 IN PARA 17 OF THE ORDER OF THE TRIBUNAL HAS BEEN SET-ASIDE, HOWEVER, WHILE TYPING IT HAS BEEN WRONGLY MENTIONED AS GROUND NO.8. HE ACCORDIN GLY SUBMITTED THAT PARA 17 OF THE ORDER OF THE TRIBUNAL BE RECTIF IED SO AS TO DECIDE GROUND NO.7 AND NOT GROUND NO.8 AS WRONGLY TYPED. 2 3. AFTER HEARING BOTH THE SIDES, WE FIND THERE OCCU RRED A TYPOGRAPHICAL ERROR IN PARA 17 OF THE ORDER OF THE TRIBUNAL WHERE INSTEAD OF GROUND NO.7 THE SAME HAS BEEN WRONGLY TYPED AS G ROUND NO.8. WE THEREFORE RECTIFY THE SAME AND DIRECT THAT THE SAME SHOULD BE READ AS GROUND NO.7 AS AGAINST GROUND NO.8 WRONGLY TYPED. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 18-03-2015. SD/- SD/- (SUSHMA CHOWLA) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEM BER PUNE DATED: 18 TH MARCH, 2015 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE CIT(A)-III, PUNE 4. THE CIT-III, PUNE 5. THE D.R, A PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE