DCIT, Circle, Panchkula V. M/s GMH Organics, Panchkula

MA 125/CHANDI/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4316 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 06-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC ’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & M.A. 125/CHD/2019 in आयकर अपील सं./ ITA No. 928/CHD/2018 नधा रण वष / Assessment Year : 2013-14 The DCIT, Circle, Panchkula. बनाम VS M/s GMH Organics, # 118, MDC Sector-5, Panchkula. थायी लेखा सं./PAN No: AAGFG9690N अपीलाथ /Appellant यथ /Respondent राज व क ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR नधा "रती क ओर से/Assessee by : Shri B.M. Monga & Shri Rohit Kaura,Advocates स ु नवाई क तार&ख/Date of Hearing : 12.05.2022 उदघोषणा क तार&ख/Date of Pronouncement : 18.05.2022 आदेश/ORDER PER DIVA SINGH The Revenue has filed the present Mis cellaneous Applica tion u/s 254(2) of the I ncome Tax Act praying for ce rtain corrections to be carrie d out in the orde r dated 30.11.2018. 2. Both the parties have bee n heard. 3. On co nside ring the record, it is se en that ce rtain typographic corre ctio ns ne ed to be made in the impugne d order. 4. Accordingly, hereinafter the orde r date d 30.11.2018 is modifie d a s under : MA 125 /CHD/2019 In ITA 928/CHD/2018 A.Y. 2013-14 Page 2 of 2 (i) The firs t line of the first pa ra o f the order shall read as under : “The present appeal has been filed by the Revenue assailing the correctness...............” Instead of ; The present appeal has been filed by the assessee assailing the correctness..............” 3. The first line o f para 2 s hall read as under : “2 . Both the parties have been heard. The ld. Sr.DR Ms.Chander Kanta relies upon the................” Instead of ; “2. Both the parties have been heard. The ld. Sr.DR Ms. Zenia Handa relies upon the..............” 4. In the re sult, the Miscellaneous Application file d by the Re ve nue is allowe d. 5. Said o rder was pronounce d in the Open Court at the time of hearing itse lf. Orde r pronounced on 18 t h May,2022. Sd/- (DIVA SINGH) 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2..灹瀄यथ牸/ The Respondent 3.आयकर आयु猴/ CIT4.आयकर आयु猴 (अपील)/ The CIT(A) 5.िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6.गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar