The ITO, Ward-5(1), Surat V. Shri Bharat J. shah, Surat

MA 126/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1564 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 26-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER MA NO.126/AHD/2013 (ARISING OUT OF ITA NO.1274/AHD/2010 A.Y. 2006-07 ITO, WARD 5(1), SURAT VS SHRI BHARAT J. SHAH, PROP. OF ARIHANT TRADERS & BHARAT CORPORATION, 8/1662, DARU MOHOLLO, GOPIPURA, SURAT. PAN: AHPPS 8642A (APPELLANT) (RESPONDENT) REVENUE BY : SHRI P.L. KUREEL, SR.D.R. ASSESSEE(S) BY : NONE / DATE OF HEARING : 07/03/2014 / DATE OF PRONOUNCEMENT: 07/03/2014 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS MISC. APPLICATION HAS FILED BY THE REVENUE DEP ARTMENT ON 26 TH OF JUNE, 2013 PERTAINING TO AN ORDER OF HONBLE IT AT D BENCH AHMEDABAD, DATED 31.01.2013. THROUGH THIS MISC. APP LICATION, IT IS POINTED OUT THAT INADVERTENTLY IN THE NOMENCLATURE OF THE JUDGMENT THE ASSESSMENT YEAR MENTIONED WAS A.Y.2006-07; HOWEVER, THE APPEAL PERTAINED TO A.Y. 2004-05. THE MISTAKE BEING APPARE NT ON THE FACE OF RECORD; HENCE, IT IS PRAYED TO RECTIFY THE SAME. 2. AFTER HEARING LEARNED SR.D.R., SHRI P.L. KUREEL, WE HAVE NOTED THAT THE MISTAKE AS POINTED OUT APPEARS TO BE CORRECT. I N THE FIRST PARAGRAPH OF MA NO.126/AHD/2013 IN ITA NO.1274/AHD/2010 ITO, SURAT VS. SHRI BHARAT J. SHAH. FOR A.Y. 2006-07 - 2 - THE SAID ORDER, IT WAS NOTED BY THE RESPECTED CO-OR DINATE BENCH THAT THE APPEAL OF THE REVENUE HAD ARISEN OUT OF THE ORDER O F LEARNED CIT(A) PASSED FOR A.Y. 2004-05. HOWEVER, DUE TO TYPOGRAPHI CAL MISTAKE IN THE NOMENCLATURE THE ASSESSMENT YEAR WAS TYPED AS 2006- 07. THIS INADVERTENT MISTAKE IS HEREBY RECTIFIED AND THE COR RECT ASSESSMENT YEAR TO BE READ; HENCEFORTH SHOULD BE ASSESSMENT YEAR 2004- 05. 3. ACCORDINGLY, THE MISC. APPLICATION FILED BY THE REVENUE IS ALLOWED. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED /03/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD