Sri Murugharajendra Oil Industry Pvt. Ltd., Chitradurga V. ACIT, Davangere

MA 17/BANG/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4605 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-11-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 16-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Assessee Lawyers: S RAMASUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P.NO.17/BANG/2010 (ARISING OUT OF ITA NO.828/BANG/2008 ASSESSMENT YEAR : 2004-05 SRI MURUGHARAJENDRA OIL INDUSTRY PVT. LTD., P.B. NO.86, DAVANGERE ROAD (N.H. 4), CHITRADURGA 577 502. : APPLICANT VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1, DAVANGERE. : RESPONDENT APPLICANT BY : SHRI S. RAMASUBRAMANIAN, C.A. RESPONDENT BY : SMT. JACINTA ZIMIK VASHAI, ADDL. C IT(DR) O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE SEEKING RECTIFICATION OF THE WRONG MENTION OF THE DATE OF T HE NOTICE U/S. 143(2) IN THE ORDER OF THIS TRIBUNAL IN ITA NO.828/BANG/2008 FOR THE ASSESSMENT YEAR 2004-05 DATED 29.1.2010 IN PAGE 2, PARA 4, END OF T HE 3 RD LINE. 2. IT WAS PRAYED BY THE LD. AR THAT THE CORRECT DAT E OF NOTICE IS 17.10.2005 AND TO SUBSTANTIATE THE SAME, A XEROX CO PY OF THE NOTICE WAS M.P. NO.17/BANG/10 PAGE 2 OF 2 PRODUCED BEFORE US. IT WAS SUBMITTED THAT THIS MI STAKE COULD HAVE CREPT INTO THE ORDER OF TRIBUNAL DUE TO THE OCCURRENCE OF THE SAME ERROR IN THE ASSESSMENT ORDER DATED 29.12.2006 AT PAGE 2, PARA 3 , END OF 1 ST LINE. 3. BOTH SIDES WERE HEARD AND LD. DR HAD NO OBJECTIO N TO RECTIFY THIS MISTAKE APPARENT ON RECORD. 4. CONSIDERING THESE FACTS AND THE RECORDS PRODUCED BEFORE US, WE HEREBY ORDER THAT THE DATE 17/1/05 MENTIONED IN THE TRIBUNALS ORDER ITA NO.828/BANG/2008 FOR THE ASSESSMENT YEAR 2004-05 DA TED 29.1.2010 AT PAGE 2, PARA 4, END OF 3 RD LINE, SHALL NOW BE SUBSTITUTED AND READ AS 17/10/05 . 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF MAY, 2010. SD/- SD/- ( SMT. P. MADHAVI DEVI ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 21 ST MAY, 2010. DS/- COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.