Shri Bipinchandra S. Tamakuwala, (Smt. Alka B. Tampakuwala, Late Bipinchandra S. Tampakuwala), Baroda V. The ITO, Ward-5(3), Baroda

MA 157/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3390 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.157/AHD/2018 (IN I.T.A. NO. 1227/AHD/2014 ( ASSESSMENT YEAR: 2008-09) SMT. ALKA BIPINCHANDRATAMPAKUWALA SERENA ELEGANCE APARTMENT, 12-B, PRATAPGUNG, VADODARA-390001 / VS. ITO WARD-5(3), BARODA - 390007 / / PAN/GIR NO. : ABL PT9 978 N ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI KINJAL SHAH, CA / RESPONDENTBY: SHRI UMASHANKAR PRASAD, SR. DR DATE OFHEARING 15/02/2019 !'# / DATE OF PRONOUNCEMENT 20/02/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE ASSESSEE HAS FILED MISCELLANEOUS PETITION UNDE R SECTION 254(2) OF THE ACT FOR RECTIFICATION OF ERROR CREPT IN THE APPELLATE ORDER OF THE TRIBUNAL IN ITA NO. 1227/AHD/2014 ORDER DATE D 02/05/2018. 2. IT WAS POINTED OUT ON BEHALF OF THE ASSESSEE THA T SHRIBIPINCHANDRA S. TAMPAKUWALA EXPIRED ON 10/05/20 15 AND THE LEGAL HEIR SMT. ALKABIPINCHANDRATAMPAKUWALA WAS TAK EN ON RECORD IN THE APPELLATE PROCEEDINGS.HOWEVER, THE TRIBUNAL IN THE IMPUGNED M.A. NO. 157/AHD/2018 I.T.A NO. 1227/AHD/2014 ALKA B. TAMPAKUWALA VS. ITO A.Y. 2008-09 - 2 - APPELLATE ORDER HAS COMMITTED ERROR AND WRONGFULLY MENTIONED THE NAME OF THE RESPONDENT ASSESSEE AS SHRIBIPINCHANDRA S. TAMPAKUWALA INSTEAD OF SMT. ALKABIPINCHANDRATAMPAKUWALA (L/H OF LATE BIPINCHANDRA S. TAMPAKUWALA, BARODA). NO OBJECTION WAS RAISED FOR CORRECTION OF THE NAME OF THE RESPONDENT ASSESSEE O N BEHALF OF THE REVENUE. 3. IN VIEW OF THE FACTS NOTED ABOVE, THE NAME OF TH E RESPONDENT ASSESSEE STANDS MODIFIED AND BE READ AS UNDER SMT. ALKABIPINCHANDRATAMPAKUWALA(LEGAL HEIR OF LATE BIPI NCHANDRA S. TAMPAKUWALA) . 4. THE MISCELLANEOUS APPLICATION FOR RECTIFICATION OF NAME OF THE ASSESSEE IS THUS ALLOWED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR KE DIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 20/02/2019 TANMAY !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT - ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#456) < THIS ORDER PRONOUNCED IN OPEN COURT ON 20/02/2019