RAMRAJYA CO-OP BANK LTD, Pune V. ITO, Pune

MA 127/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1721 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-02-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 08-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO. 127/PN/2013 ARISING OUT OF ITA NO.259/PN/2010) (ASST.YEAR: 2006-07) RAMRAJYA CO-OP BANK LTD., P-7/8, INDIRA NAGAR UPPER MARKET, BIBWEWADI, PUNE 411037 PAN NO. AAAAR1141E .. APPLICANT VS. ITO, WARD-6(1), PUNE .. RESPONDENT ASSESSEE BY : SHRI M.K.KULKARNI REVENUE BY : SHRI P.L. PATHADE DATE OF HEARING : 21-02-2014 DATE OF PRONOUNCEMENT : 21-02-2014 ORDER PER R.K.PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECTIFY CERTAIN TYPOGRAPHICAL ERROR WHI CH HAS CREPT IN THE ORDER OF THE TRIBUNAL. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO TH E MISCELLANEOUS APPLICATION SUBMITTED THAT THE TRIBUNAL WHILE DECID ING THE APPEAL FILED BY THE REVENUE HAS DECIDED THE ISSUE IN FAVOUR OF T HE ASSESSEE. HOWEVER, INADVERTENTLY, IN PARA 9 OF THE ORDER OF T HE TRIBUNAL IT HAS BEEN MENTIONED IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED AS AGAINST IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED . THIS BEING A TYPOGRAPHICAL ERROR AND MISTAKE APPARENT FROM RECOR D, THE SAME SHOULD BE RECTIFIED U/S.254(2) OF THE I.T. ACT. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY CONCE DED THE ABOVE. 2 3.1 IN VIEW OF THE TYPOGRAPHICAL ERROR CREPT IN THE ORDER OF THE TRIBUNAL WE RECTIFY THE SAME AND PARA 9 OF THE ORDE R OF THE TRIBUNAL IS DIRECTED TO BE READ AS UNDER : 9. IN THE RESULT, APPEAL OF THE REVENUE IS DISMIS SED. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 21-02-2014. SD/- SD/- (R.S. PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNT ANT MEMBER SATISH PUNE DATED : 21 ST FEBRUARY 2014. COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A)-III, PUNE 4. CIT-III, PUNE 5. THE D.R, B PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, ITAT, PUNE BENCHES, PUNE