Kajodmal Sharma, Jaipur V. ITO, Jaipur

MA 162/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5092 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 28-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 162/JP/2016 (ARISING OUT OF ITA NO. 273/JP/2014) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2006-07 KAJOD MAL SHARMA, VPO- BHAMBORIA, BAD KE BALAJI, JAIPUR. CUKE VS. ITO, WARD-7(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. CIOPS 7330 F VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MANISH AGARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM RAI LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 16/12/2016 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 20/12/2016 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 27/10/2016 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 28/07/2016 PASSED IN ITA NO. 273/JP/2014 FOR A.Y. 2 006-07. 2. THE ABOVE MENTIONED INCOME TAX APPEAL WAS DECIDED V IDE ORDER DATED 28/07/2016. IT IS OBSERVED THAT DUE TO TYPOGR APHICAL MISTAKE, AT M.A. NO. 162/JP/2016 KAJOD MAL SHARMA VS. ITO 2 PAGE 1 OF THE ORDER THE ASSESSMENT YEAR HAS BEEN TY PED AS 2007-08 INSTEAD OF 2006-07. THE MISTAKE BEING APPARENT ON RE CORD, WHICH IS NOW RECTIFIED UNDER U/S 254 (2) OF THE INCOME TAX ACT , 1961. FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2006-07. EXCEPT THE ABOVE, THERE IS NO CHANGE IN THE TRIBUNAL ORDER. 3. IN THE RESULT, THIS M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/12/2016. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 20 TH DECEMBER, 2016 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI KAJOD MAL SHARMA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD- 7(4), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDR @ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (M.A. 162/JP/2016) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR