J.M. Remedies, Solan V. DCIT, Circle , Parwanoo

MA 148/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2499 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 03-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH , ! . .., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR.B.R.R KUMAR, ACCOUNTANT MEMBER M.A. NO. 148/CHD/2018 (IN ITA NO. 1172/CHD/2017) ASSESSMENT YEAR: 2012-13 M/S J.M. REMEDIES, VS. THE DCIT, MOMOOR COMPLEX, CIRCLE PARWANOO DISTT.SOLAN (APPELLANT) (RESPONDENT) APPELLANT BY : SH. DEEPAK AGGARWAL,ADVOCATE RESPONDENT BY : SMT.CHANDERKANTA, SR.DR DATE OF HEARING : 26.10.2018 DATE OF PRONOUNCEMENT : 30.10.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 06.08.2018 HAS BEEN MOVED BY THE ASSESSEE PLEADING THEREIN THAT AT THE TIME OF F ILING THE APPEAL WITH THE TRIBUNAL THE ASSESSEE HAS INADVERTENTLY QUOTED WRON G PAN NUMBER IN FORM NO. 36 AS AABCT6450F INSTEAD OF CORRECT NO. AAFFJ45 12R, AS A RESULT OF WHICH, THE ORDER PASSED BY THE TRIBUNAL DATED 23.11 .2017, IN ITS APPEAL HAS MENTION OF PAN NO. NO.AABCT6450F INSTEAD OF CORRECT PERMANENT ACCOUNT NUMBER (PAN NO.) AND HAS NOW SUBMITTED REVI SED COPY OF THE FORM NO. 36. 2 M.A. NO. 148/CHD/2018 IN ITA 1172/CHD/2017- M/S J.M. REMEDIES, SOLAN 2. WE HAVE GONE THROUGH THE ORDER OF THE TRIBUNAL D ATED 23.11.2017 PASSED IN THE CASE OF ASSESSEE AND FIND THAT THERE IS NO ERROR IN THE ORDER OF THE TRIBUNAL, RATHER, THE ERROR, AS ITSELF SUBMITTE D BY THE LD. COUNSEL FOR THE ASSESSEE, IS DUE TO INADVERTENCE IN WRITING TH E PAN NUMBER BY THE ASSESSEE IN ITS FORM NO.36 AND THE SAME WAS, AS SUC H, INCORPORATED IN THE ORDER OF THE TRIBUNAL DATED 23.11.2017. 3. NOW, IN VIEW OF THE SUBMISSION MADE BY THE LD. C OUNSEL FOR THE ASSESSEE AND TO SET THE RECORD RIGHT, THE CORRECT P AN NO. I.E AAFFJ4512R, AS FURNISHED BY THE ASSESSEE, IS INCORP ORATED IN THE TITLE OF THIS ORDER DATED 23.11.2017, WE, ACCORDINGLY DIRECT THAT THE PAN NO. IN THE TITLE OF THE IMPUGNED ORDER BE SUBSTITUTED AS U NDER:- M.A. NO. 148/CHD/2018 (IN ITA NO. 1172/CHD/2018) ASSESSMENT YEAR: 2012-13 M/S J.M. REMEDIES, VS. THE DCIT, MOMOOR COMPLEX, CIRCLE PARWANOO DISTT.SOLAN PAN NO. AAFFJ4512R HOWEVER, THE REST OF THE FINDINGS OF THE TRIBUNAL O N THE ISSUES WILL REMAIN, AS SUCH. A SEPARATE CORRIGENDUM TO THE ORD ER DATED 23.11.2017 BE ISSUED IN THIS RESPECT. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED TO THE ABOVE EXTENT ONLY. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30.10 2018 RKK 3 M.A. NO. 148/CHD/2018 IN ITA 1172/CHD/2017- M/S J.M. REMEDIES, SOLAN COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR