Shri Champakbhai M. Patel, Rajkot V. The ACIT, Central Circle-1, Baroda

MA 167/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6972 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 01-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT JAIN

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 167/AHD/2018 ( IN I.T(SS).A. NO. 167/AHD/2015BLOCK PERIOD 01.04.1 995 TO 19.12.2001 ) SHRI CHAMPAKBHAI M. PATEL 280, CHANDRA PARK PART-II, STREET NO.18, NR. BIG BAZAR, RAJKOT 360 005 / VS. THE ACIT, CENTRAL CIRCLE-1, BARODA / / PAN/GIR NO. : AWUPS4389N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : MS. ARTI SHAH, A.R. / RESPONDENT BY : SHRI LALIT JAIN, SR. D.R. / DATE OF HEARING 03/08/2018 !'# / DATE OF PRONOUNCEMENT 03/08/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF O RDER DATED 08.01.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) O F THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE POINTED OUT THAT THE PAN NUMBER MENTIO NED IN THE ORDER OF THE TRIBUNAL IS NOT CORRECT AND REQUIRES T O BE SUBSTITUTED BY THE CORRECT PAN NUMBER I.E. AWUPS4389N. IN ABSE NCE OF THE M.A. NO. 167/AHD/18 [SHRI CHAMPAKBHAI M. PATEL VS. ACIT] - 2 - CORRECT PAN NUMBER, THE ASSESSEE IS FACING DIFFICUL TY IN OBTAINING APPEAL EFFECT IN CONSEQUENCE OF THE APPELLATE ORDER OF THE ITAT. THE LEARNED AR ACCORDINGLY URGED FOR THE RELIEF AS PRAYED FOR. 3. LEARNED DR SUBMITTED THAT THE CORRECT PAN NUMBER IS A MATTER OF RECORD AND DOES NOT REQUIRE ANY INDULGENC E. 4. WE ACCEPT THE PETITION OF THE ASSESSEE FOR RECTI FICATION. THE PAN NUMBER AS NOTED ABOVE STANDS SUBSTITUTED FOR TH E PAN NUMBER MENTIONED IN ORIGINAL APPEAL NO. IT(SS)A NO. 167/AHD/2015 ORDER DATED 08.01.2018. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 03/08/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 3/08/2018