The Income Tax Officer, Ward-3(2),(Vadodara Now Ward-1(3)(2)), Vadodara V. Shri Rajesh Jayantibhai Lakhmani, Vadodara

MA 142/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6440 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 17-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Keywords: Rectification of order

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 142/AHD/2018 (IN I.T(SS).A. NO. 189/AHD/2016) ( ASSESSMENT YEAR : 2011-12) RAJESH JAYANTIBHAI LAKHMANI C-13, BHAGWAT NAGAR SOCIETY, NEAR ABHILASHA CROSSING, NEW SAMA ROAD, VADODARA - 390009 / VS. THE INCOME-TAX OFFICER WARD-1(3)(2), VADODARA (OLD WARD -3(2), VADODARA) ROOM NO.304, 3 RD FLOOR, AAYAKAR BHAWAN, RACE COURSE CIRCLE / / PAN/GIR NO. : ABGPL2957G ( APPELLANT ) (IN M.A. RESPONDENT ) .. ( RESPONDENT ) (IN M.A. APPLICANT ) / APPELLANT BY : SHRI N. K. GOEL, SR.D.R. / RESPONDENT BY : NONE DATE OF HEARING 18/10/2019 !'# / DATE OF PRONOUNCEMENT 21/10/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF REVENUE SEEKING RECTIFICATION OF ORDER DATED 24.11.2017 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. AS STATED IN THE COURSE OF HEARING, THE ASSESSME NT YEAR MAY BE CORRECTLY READ AS AY 2011-12 INSTEAD OF AY 2010- 11. M.A. NO. 142/AHD/18 [RAJESH J. LAKHMANI VS. ITO] A.Y. 2011-12 - 2 - 3. AS FURTHER STATED FIRST PARA OF THE ORDER MAKES AN INCORRECT REFERENCE TO A DIFFERENT CIT(A) JURISDICTION. ACCORDINGLY, T HE FIRST PARA OF THE ORDER STANDS SUBSTITUTED AS UNDER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE CIT(A)5, BARODA, DATED 06.08.2015 FOR ASSTT. YEAR 2011-12. 4. THE ORDER OF THE ITAT IN ITA NO.189/AHD/2016, DA TED 24.11.2017 STANDS RECTIFIED IN ABOVE TERMS. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 21/10/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 21/10/201 9