ACIT, Central Circle -1, Chandigarh V. M/s Barnala Builders, Zirakpur

MA 14/CHANDI/2022

AI Insights

The case revolves around a Miscellaneous Application (M.A. No. 14/CHD/2022) filed by the Revenue concerning a clerical error in the cause title of a consolidated order affecting two Income Tax Appeals (ITA Nos. 275 & 276/CHD/2022) dated 06.05.2022. The error pertained to the omission of the assessment year for ITA 276/CHD/2022 in the original order. The Revenue sought rectification to correctly reflect the assessment years 2018-19 and 2019-20 for the respective appeals. The tribunal, after reviewing the application and the records, granted the rectification as requested.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133748 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 09-02-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 23-08-2022
• Laws Referred To: Income Tax Act, 1961, I. T. Rules, 1963
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SAMIKSHA GULATI
• 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. No. 14/CHD/2022 in आयकर अपील सं./ ITA Nos. 275 & 276/CHD/2022 नधा रण वष / A.Y. : 2018-19 & 2019-20 The ACIT, Central Circle-I, Chandigarh. बनाम VS M/s Barnala Builders, Maya Garden Magnesia, Opp Mac Donalds, Zirakpur. थायी लेखा सं./PAN No: AAGFB3277J अपीलाथ /Appellant यथ /Respondent राज व क ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr.DR नधा "रती क ओर से/Assessee by : Ms. Samiksha Gulati, CA for Shri Parikshit Aggarwal, CA स ु नवाई क तार&ख/Date of Hearing : 10.02.2023 उदघोषणा क तार&ख/Date of Pronouncement : 20.02.2023 आदेश/ORDER The prese nt Mi scellaneous Application has been filed by the Re venue u/s 254(2) of the Income Tax Act, 1 961 read with Rule 35A of the I. T. Rules, 1963 wherein a prayer for rectification in the cause title of the consolidated order dated 06.05.2022 in I TA 275 & 27 6/CHD /2022 pe rtaining to assessment ye ar 2018-19 and 2 019-20 respe ctive ly has been made. 2. I have heard the parties and perused the record. It is noticed that in the Cause Title of the consolidated order date d M.A. 14/CHD/2022 In ITA Nos.275&276/CHD/2022 Page 2 of 2 06.05.2022 in ITA Nos. 275 & 276/CHD /2022, inadverte ntly the asse ssment year of I TA 276 /CHD/2022 i.e. A.Y.2019-20 has not bee n mentioned. There fore, in the Cause Title , the assessment year may be read as under: “ITA No. 275&276/CHD/2022 Assessment Year 2018-19 & 2019-20” 3. In the result, Miscellaneous Application of the Revenue is allowed. Order pronounced on 20 th February,2023. 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/ CIT 4. 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