D. Padmanabhaiah, Secunderabad V. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

MA 15/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2676 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER MISC. APPLICATION NO. 15/VIZ/2019 (ARISING OUT OF ITA NO. 479 / VIZ /201 8) (ASST. YEAR : 20 0 7 - 0 8 ) D. PADMANABHAIAH, FLAT NO. 201, MANJEERA HOMES, PHASE - II, NEAR MORE SUPER MARKET, EAST ANANDBAGH, MALKAJIGIRI, SECUNDERABAD. VS. DCIT, CENTRAL CIRCLE, VIJAYAWADA. PAN NO. AFVPD 7527 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM, FCA . DEPARTMENT BY : SMT. SUMAN MALIK , SR. DR DATE OF HEARING : 07 / 0 6 /201 9 . DATE OF PRONOUNCEMENT : 1 2 / 0 6 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER BY FILING THIS APPLICATION U/SEC. 254(2) , ASSESSEE SEEKS RECTIFICATION OF THE MISTAKES COMMITTED IN THE ORDER PASSED IN ITA NO. 479/VIZ/2019 . 2. LD. AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT WHILE PASSING THE ORDER IN ITA NO. 479/VIZ/201 8 , SOME TYPOGRAPHICAL ERRORS WERE OCCURRED AND REQUESTED FOR RECTIFICATION OF THE SAM E . 2 M A NO. 15/VIZ/2019 ( D. PADMANABHAIAH ) 3 . LD. DEPARTMENTAL REPRESENTATIVE HAS FAIRLY ACCEPTED THE SUBMISSION S OF THE LD.AR. 4 . WE FIND THAT SOME TYPOGRAPHICAL ERRORS WERE CREPT WHILE PASSING THE ORDER IN ITA NO. 479/VIZ/201 8 , WHICH ARE AS FOLLOWS : - A) AT PAGE NO.1 UNDERNEATH TO ITA NO. , ASSESSMENT YEAR HAS WRONGLY BEEN MENTIONED AS A.Y. 2007 - 09, WHICH SHALL BE READ AS ASST. YEAR : 2007 - 08. B) AT PAGE NO.1 , THE YEAR MENTIONED IN THE DATE OF HEARING & DATE OF PRONOUNCEMENT HAVE WRONGLY BEEN MENTIONED AS 201 8 , WHICH SHALL BE READ AS 2019 . C) AT PAGE NO.8 , THE YEAR UNDERNEATH TO THE SIGNATURES OF THE MEMBERS HAS WRONGLY BEEN MENTIONED AS 2018, WHICH SHALL BE READ AS 2019. WITH THE AFORESAID MODIFICATIONS, THIS MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 2 T H DAY OF JUNE , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 T H JUNE , 201 9 . VR/ - 3 M A NO. 15/VIZ/2019 ( D. PADMANABHAIAH ) COPY TO: 1. THE ASSESSEE D. PADMANABHAIAH, FLAT NO. 201, MANJEERA HOMES, PHASE - II, NEAR MORE SUPER MARKET, EAST ANANDBAGH, MALKAJIGIRI, SECUNDERABAD . 2. THE REVENUE DCIT, CENTRAL CIRCLE, VIJAYAWADA. 3. THE PR.CIT (CENTRAL), VISAKHAPATNAM. 4. THE CIT(A) - 3, VISAKHAPATNAM. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.