M/s Allied Exims, Kanpur V. Asstt. Commissioner of Income Tax-1, Kanpur

MA 14/LKW/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1487 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-12-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 08-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: R P TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.14/LKW/2013 [ARISING OUT OF ITA NO. 301/LKW/2012] ASSESSMENT YEAR: 2008 - 09 M/S ALLIED EXIMS 377 - C, ALLIED STREET, JAJMAU, KANPUR V. ACIT - 1 KANPUR PAN: AAFFA0253J (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. R. P. TIWARI RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 27.12.2013 DATE OF PRONOUNCEMENT: 07.01.2014 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 28.5.2013 IN ITA NO.301/LKW/2012, WITH THE SUBMISSION THAT IN THE CAUSE TITLE THE TRIBUNAL HAS INADVERTENTLY MENTIONED THE A SSESSMENT YEAR 2008 - 09 IN PLACE OF 2009 - 10. 2 . THE OTHER ERROR POINTED OUT WAS IN PARA 3 OF THE ORDER IN WHICH THOUGH THE TRIBUNAL HAS MENTIONED THAT CIRCULAR NO.7 DATED 22.10.2009 WILL HAVE A PROSPECTIVE EFFECT, BUT IN THE SAME LINE IT HAS BEEN MENTIONED T HAT IT WOULD BE APPLICABLE FOR ASSESSMENT YEAR 2009 - 10 WHEREAS THE CORRECT : - 2 - : ASSESSMENT YEAR SHOULD BE 2010 - 11 OR THE WORD NOT SHOULD BE INSERTED BETWEEN THE WORDS WOULD AND BE IN LINE 4 OF PARA 3. 3 . THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THA T SINCE THE MISTAKE IS APPARENT FROM THE ORDER OF THE TRIBUNAL, THE SAME MAY KINDLY BE RECTIFIED. 4 . THE LD. D.R. DID NOT OPPOSE THE CONTENTIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 5 . HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEO US APPLICATION, WE FIND THAT THE TRIBUNAL HAS INADVERTENTLY MENTIONED THE ASSESSMENT YEAR IN ITA NO. 301/LKW/2012 AS 2008 - 09 IN PLACE OF 2009 - 10. THEREFORE, WE CORRECT THE SAME AND REPLACE THE ASSESSMENT YEAR 2008 - 09 BY 2009 - 10 IN THE CAUSE TITLE OF ITA N O. 301/LKW/2012. 6 . SIMILARLY , IN LINE 4 PARA 3 OF THE TRIBUNALS ORDER IN LINE 4 PARA 3 OF THE TRIBUNALS ORDER WE INSERT THE WORD NOT IN BETWEEN WOULD AND BE IN LINE 4 OF PARA 3 OF THE TRIBUNALS ORDER IN ORDER TO GIVE PROPER MEANING OF THE SENTENCE. 7 . ACCORDINGLY THE ORDER OF THE TRIBUNAL DATED 28.5.2013 IS RECTIFIED IN TERMS INDICATED ABOVE. 8 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7.1.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL K UMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7.1.2014 JJ: 2712 : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR