ITO, Ward-5(3)(1), Ahmedabad V. Shri Vikas Narayan Baddi, Ahmedabad

MA 137/AHD/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5325 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 21-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S. S UK LA
• Keywords: Rectification of order
• Section: 143(3)

Judgement Text

, ‘A’ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 137/Ahd/2021 (In ITA No. 2092/Ahd/2018) ( Assess ment Ye ar : 2012-13) I. T. O. W ar d – 5( 3) (2) , Ah me dab ad / V s . Sh ri Vi k as N aray a n Ba dd i 2, Na ga ri P ark , Nr . Ma hal ax mi C ha r Ra sta , Pal di , Ah me da ba d / इ र /P A N / G IR N o . : A B Y P B6 9 5 9 N ( Appellant) . . ( / Respondent) र /Appellant by : Sh ri S. S . Sh uk la , S r. D. R. र / Respondent by : Shri Rushin Patel, Advocate र D a t e o f H e a r i n g 21/01/2022 !"# र /D a t e o f P r o n o u n c e m e n t 21/01/2022 ORDER PER MAHAVIR PRASAD, JM: The captioned Miscellaneous Application has been filed at the instance of Revenue seeking rectification of order dated 12.03.2021 passed by the Tribunal under s. 254(1) of the Act. MA No. 137/Ahd/2021 (ITO vs. Shri Vikash Narayan Baddi) AY 2012-13 - 2 - 2. By this Miscellaneous Application, learned DR for the Revenue stated as under: “4. It is seen from the first para of Hon’ble ITAT order dated 12.03.2021 states that the captioned appeal has been filed at the instance of the revenue against the order of CIT(A)-XIV, Ahmedabad instead of CIT(A)-11, Ahmedabad dated 16.09.2014 arising in the assessment order dated 28.03.2012 passed by the A.O. u/s. 143(3) of the Act concerning the A.Y. 2010-11. Hence, CIT(A) number mentioned in the Hon’ble ITAT order dated 12.03.2021 need to be rectify.” 3. Accordingly, the first para of the order stands substituted as under: “The captioned appeal has been filed at the instance of the Revenue against the order of Commissioner of Income Tax (Appeals)-11, Ahmedabad (CIT(A) in short), dated 03.07.2018 arising in the assessment order dated 29.01.2015 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning A.Y. 2012-13.” 4. The order of the ITAT in ITA No.2092/Ahd/2018, dated 12.03.2021 stands rectified in above terms. 5. In the result, miscellaneous application filed by the Revenue is allowed. Sd/- Sd/- ( WASEEM AHMED) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 21/01/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ र / Revenue 2 द / Assessee ' ( )* र + / Concerned CIT 4 र + - / CIT (A) . / 0 1 2 2 )*3 र )* र#3 45द ( द / DR, ITAT, Ahmedabad This Order pronounced in Open Court on 21/01/2022 MA No. 137/Ahd/2021 (ITO vs. Shri Vikash Narayan Baddi) AY 2012-13 - 3 - 6 1 78 9 इ / Guard file. By order/ द श 3 उ / 4 र र )* र#3 45द ( द ।