Income Tax Officer TDS Ward-3(3), Bangalore V. M/s UAS Employees House Building Co-operative Society Ltd , Bangalore

MA 152/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6857 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 25-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH
• Assessee Lawyers: S V RAVISHANKAR
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE S HRI JASON P BOAZ , ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER M.P. NO. 152 /BANG/2018 (IN I.T . A. NO S . 1 485 TO 1487 /BANG/201 7 ) (ASSESSMENT YEAR S : 20 12 - 13 TO 2014 - 15 ) THE I NCOME TAX OFFICER, TDS, WARD 3(3), BANGALORE. . PETITIONER. VS. M/S. UAS EMPLOYEES HOUSE BUILDING CO - OPERATIVE SOCIETY LTD, NO.1, POST OFFICE BUILDING, UA S CAMPUS, HEBBAL, BANGALORE. .. RESPONDENT. APPELLANT BY : SHRI B.R. RAMESH, JCIT (D.R) . R E SPONDENT BY : SHRI S.V. RAVISHANKAR, ADVOCATE. DATE OF H EARING : 29 .0 6 .20 18. DATE OF P RONOUNCEMENT : 02.07. 201 8 . O R D E R PER SHRI JASON P BOAZ, A .M . : IN THIS MISC . PETITION FILED BY REVENUE, IT HAS BEEN POINTED OUT THAT IN THE TRIBUNAL ORDER IN ITA NO.1485 TO 1487/BANG/2017 DT.7.2.2018, 2 M P NO. 152 /BANG/201 8 TYPOGRAPHICAL ERRORS HAVE INADVERTENTLY CREPT IN, WHEREBY THE DATES AND ASSESSMENT YEARS OF CIT (APPEALS) / ASSESSING OFFICER S ORDERS HAVE WRONGLY BEEN MENTIONED AND REQUIRE TO BE RE CTIFIED UNDER SECTION 254(2) OF THE ACT. 2. WE HAVE PERUSED THE IMPUGNED ORDERS OF THE TRIBUNAL DT.7.2.2018 AND FIND THAT INADVERTENT TYPOGRAPHICAL ERRORS HAVE CREPT THEREIN. THE SAME, BEING MISTAKES APPARENT FORM THE RECORD, ARE RECTIFIED HEREUNDER : 2.1 AT PA RA 2 ON PAGE 3 OF THE IMPUGNED ORDER, IT HAS BEEN MENTIONED THE ASSESSING OFFICER S ORDERS FOR ASSESSMENT YEARS 2007 - 08 TO 2012 - 13 DT.31.3.2016, 1.4.2016 & 5.4.2016. THESE TYPOGRAPHICAL ERRO R S ARE ACCORDINGLY RECTIFIED AND ARE TO BE READ A S FOR ASSESSMENT YEARS 2012 - 13 TO 2014 - 15 DT.11.3.2014. 2.2 AT PARA 3.1 OF THE IMPUGNED ORDER, THE ORDERS OF THE CIT (APPEALS) ARE MENTIONED AS DATED 23.11.2016 FOR ASSESSMENT YEARS 2008 - 09 TO 2014 - 15 . THESE TYPOGRAPHICAL ERRORS ARE ACCORDING LY RECTIFIED AND ARE TO BE READ AS - DT.29.11.2016 FOR ASSESSMENT YEARS 2012 - 13 TO 2014 - 15. 3 M P NO. 152 /BANG/201 8 3. IN THE RESULT, THE MISC. PETITION FIL ED BY THE REVENUE IS RECTIFIED AS INDICATED ABOVE . ORDER PRONOUNCED IN THE OPEN COURT ON THE 2 ND JULY 2 01 8 . SD/ - ( LALIET KUMAR ) JUDICIAL MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 02/07/ 2018. *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECR ETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.