Giridhari Sahoo, Bhubaneswar V. ITO, Ward-5(3), Bhubaneswar

MA 15/CTK/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4162 (ITAT-CUTTACK)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K AGRAWALLA
• Section: 201

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 15 / CTK /20 1 8 ( ARISING OUT OF ITA NO.350/CTK/2017 ( / ASSESSMENT YEAR :20 13 - 2014 ) GIRIDHARI SAHOO, PLOT NO.M - 65, RAJIV NAGAR, AIGINIA, KHANDAGIRI, BHUBANESWAR - 751019 VS. ITO, WARD - 5(3), BHUBANESWAR ./ ./ PAN/GIR NO. : CHPPS 4067 P ( / APP ELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI S.K.AGRAWALLA , AR /REVENUE BY : SHRI SUBHENDU DUTTA , D R / DATE OF HEARING : 13 / 0 3 /201 9 / DATE OF PRONOUNCEMENT 13 / 03 /201 9 / O R D E R TH IS MISCELLANEOUS APPLICATION U/S.254(2) OF THE INCOME TAX ACT, 1961 ( FOR SHORT THE ACT) HAS BEEN FILED BY THE ASSESSEE SEEKING TYPOGRAPHICAL RECTIFICATION IN THE ORDER OF THE TRIBUNAL DATED 29.12.2017 , PASSED IN ITA NO.350/CTK/2017 FOR A.Y.2013 - 2014 IN THE CASE OF GIRIDHARI SAHOO VS. ITO (HEREINAFTER TRIBUNAL ORDER) . 2. I HAVE HEARD ARGUMENTS OF BOTH THE SIDES. LD. DEPARTMENT REPRESENTATIVE (DR) , IN ALL FAIRNESS , ACCEPTED THAT THERE IS A TYPOGRAPHICAL ERROR IN THE LAST LINE OF PAR A 13 AT PAGE 8 OF THE ORDER OF THE TRIBUNAL WHEREIN THE AMOUNT OF RS.3,17,275/ - HAS WRONGLY BEEN MENTIONED AS RS.2,17,275/ - . 3. ON CAREFUL PERUSAL OF THE TRIBUNAL ORDER, I CLEARLY OBSERVE THAT THE DISPUTE WAS OF ADDITION OF RS.3,17,275/ - , WHICH WAS DELETE D BY THE M.A . NO. 15 /CTK/201 8 2 TRIBUNAL AND IN THE LAST LINE OF PARA 13 AT PAGE 8, THE AMOUNT OF RS.2,17,275/ - HAS BEEN WRITTEN WHICH IS INCORRECT DUE TO TYPOGRAPHICAL MISTAKE. THEREFORE, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED AND IN THE LAST LINE OF PARA 13 AT PAGE 8, THE AMOUNT OF RS.2,17,275/ - IS REPLACED BY RS.3,17,275/ - . 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 13 / 03 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 13 /03/2019 . . /PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . GIRIDHARI SAHOO, PLOT NO.M - 65, RAJIV NAGAR, AIGINIA, KHANDAGIRI,B HUBANESWAR - 751019 2. / THE RESPONDENT - ITO, WARD - 5(3) , BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TR UE COPY//