Smt. Madhu Solanki, Mysore V. ITO, Mysore

MA 15/BANG/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2007 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 05-03-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M K BIJU
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER MISC.PETN.NO.15/BANG/2014 (IN ITA NO. 828 / BANG/20 1 1) (ASSESSMENT YEAR: 1998 - 99 ) SMT. MADHU SOLA NKI, PROPX. MADHU STEELS, W/O SHANTILAL SOLANKI, RAJENDRA METALS, NO.2 KRS ROAD, MYSORE. PAN :ACGPS0670L PETITIONER VS. INCOME - TAX OFFICER, WARD 1(2), MYSORE. RESPONDENT PETITIONER BY: SHRI NARENDRA SHARMA, ADVOCATE RESPONDENT BY: SHRI M.K.BIJU, JCIT (DR) DATE OF HEARING : 01 - 0 8 - 2014 . DATE OF PRONOUNCEMENT: 18 - 08 - 2014 . O R D E R PER SMT. P.MADHAVI DEVI, JM : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE SEEKING RECTIFICATION OF A LLEGED MISTAKES IN TH E ORDER OF THE TRIBUNAL DATED 20 - 9 - 2013. IN THE MISC. PETN., IT IS STATED THAT THE RELEVANT ASSESSMENT YEAR AGAINST WHICH THE APPEAL HAS BEEN FILED IS ASSESSMENT YEAR 1998 - 99 WHEREAS IN THE ORDER OF THE TRIBUNAL, IT IS MENTIONED AS 2007 - 08. THE SECOND MI STAKE POINTED OUT BY THE LEARNED COUNSEL FOR THE ASSESSEE IS THAT IN PARA.1 AT PAGE 2 OF THE ORDER OF THE TRIBUNAL, IT IS MENTIONED THAT THE APPEAL ARISES MP NO . 15/BANG/2014 SMT.MADHU SOLANKI. PAGE 2 OF 3 OUT OF ASSESSMENT COMPLETED U/S 201(1) AND 201(1A) OF THE INCOME - TAX ACT,1961 WHEREAS THE APPEAL WAS AGAINST THE ORDER OF THE CIT(A) CONFIRMING THE PENALTY LEVIED BY THE AO U/S 271(1)(C) OF THE ACT. HE ACCORDINGLY PRAYED THAT THE ABOVE MISTAKES APPARENT FROM RECORD BE RECTIFIED. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO THE RECTIFICATI ON OF THESE TYPOGRAPHICAL AND FACTUAL MISTAKES. IN VIEW OF THE SAME, WE AMEND THE ORDER OF THE TRIBUNAL BY MAKING THE FOLLOWING CORRECTIONS: 1) THE ASSESSMENT YEAR IN THE CAUSE TITLE AND SECOND SENTENCE OF PARA.1 AT PAGE 1 OF THE TRIBUNAL ORDER DATED 20 - 9 - 20 13 SHALL BE READ AS 1998 - 99 INSTEAD OF 2007 - 08 2) THE LAST SENTENCE OF PARA.1 AT PAGE 2 OF THE TRIBUNAL ORDER IS SUBSTITUTED BY THE FOLLOWING SENTENCE: THE APPEALS ARISE OUT OF THE PENALTY LEVIED U/S 271(1)(C) OF THE INCOME - TAX ACT, 1961 2. THE M ISCELLANEOUS PETITION IS ACCORDINGLY ALLOWED. PRON OUNCED IN THE OPEN COURT ON 18 TH OF AUGUST, 201 4. SD/ - SD/ - (JASON P BOAZ ) ( SMT. P.MADHAVI DEVI) A CCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU MP NO . 15/BANG/2014 SMT.MADHU SOLANKI. PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE T RIBUNAL BANGALORE