SMT. SANTOSH GUPTA, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

MA 13/JPR/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8674 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 08-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANDEEP TANEJA
• Section: 254(2)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S A, JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM M.A. NO. 13/JP/2021 (ARISING OUT OF ITA NO. 495/JP/2019) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2010-11 SMT. SANTOSH GUPTA 3-TA-42, JAWAHAR NAGAR, JAIPUR CUKE VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-06, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAPPG4778A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. SANDEEP TANEJA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 23/07/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 23/07/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE U/S 254(2) OF THE ACT IN RESPECT OF THE OR DER PASSED BY THE CO-ORDINATE BENCH IN ITA NO. 495/JP/2021 DATED 20/0 1/2021. 2. AS POINTED OUT BY THE LD AR, A TYPOGRAPHICAL MIS TAKE IS APPARENT FROM THE ORDER DATED 20/01/2021 WHEREIN THE DESIGNA TION OF AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS BEEN INADVERTENT LY TYPED AS CA INSTEAD OF ADV. MA. NO. 13/JP/2021 SMT. SANTOSH GUPTA, JAIPUR VS. DCIT, JAIPUR 2 3. AFTER PERUSAL OF THE RECORD, WE FIND THAT THE DE SIGNATION OF THE AUTHORIZED REPRESENTATIVE, SHRI SANDEEP TANEJA HAS BEEN WRONGLY TYPED AS CA INSTEAD OF ADVOCATE IN THE ORDER SO PASSE D BY THE COORDINATE BENCH WHICH IS HEREBY RECTIFIED. AFTER THE RECTIFI CATION, THE DESIGNATION OF AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SHRI S ANDEEP TANEJA SHALL NOW BE READ AS ADVOCATE. EXCEPT THE ABOVE CORREC TION, THERE IS NO OTHER CHANGE IN THE ORDER SO PASSED BY THE COORDINA TE BENCH. 4. IN THE RESULT, MISCELLANEOUS APPLICATION SO FILE D BY THE ASSESSEE IS DISPOSED OFF IN LIGHT OF AFORESAID DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 23/07/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23/07/2021 *GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SANTOSH GUPTA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-06, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA. NO. 13/JP/2021) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR