Sanskriti KMV School , Jalandhar V. ACIT, C-1, (E), Chandigarh

MA 18/CHANDI/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8543 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 19-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM M.A. 18/CHD/2021 IN ./ ITA NO. 7/CHD/2020 / ASSESSMENT YEAR : 2016-17 SANSKRITI KMV SCHOOL, TANDA ROAD, JALANDHAR. VS THE ACIT (EXEMPTIONS), CIRCLE-1, CHANDIGARH. ./ PAN NO: AACAS5326G / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI Y.K. SUD, CA # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ % ! &/ DATE OF HEARING : 03.08.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 10.08.2021 HEARING CONDUCTED VIA WEBEX $%/ ORDER BY WAY OF THE PRESENT MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE INCOME TAX ACT, THE ASSESSEE PRAYS FOR RECTIFICATION OF THE MI STAKE IN PARA 9 OF THE ORDER DATED 29.04.2011 IN ITA 7/CHD/2020. 2. THE LD. AR RELYING ON THE MISCELLANEOUS APPLICAT ION FILED MADE A PRAYER THAT THE MISTAKE APPEARING ON THE FACE OF THE ORDER ITSELF M AY BE CORRECTED. IT WAS ELABORATED REFERRING TO THE ORDER THAT THE APPEAL OF THE ASSES SEE HAS BEEN ALLOWED IN TOTO HOWEVER BY MISTAKE IN PARA NO. 9 THE ORDER RECORDS THAT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . THE LD. COUNSEL FOR THE ASSESSEE PRAYS THAT THE SAID ERROR MAY BE RECTIFIED. M.A. 18/CHD/2021 IN ITA 7/CHD/2020 PAGE 2 OF 2 3. THE LD. SR.DR, CONSIDERING THE FACTS, SUBMITTED THAT HE HAS NO OBJECTION TO THE SAID REQUEST OF THE ASSESSEE AS THE ORDER PASSED IS VERY CLEAR. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. THE RELEVANT EXTRACT OF THE M.A SUPPORTING THE AFORESAID PRAYER OF THE ASSESSEE IS EXTRACTED HEREUNDER FOR THE SAKE OF COMPLETENESS: 1. THAT PERUSAL TO THE ORDER DATED 29.04.2021 IN T HE ABOVESAID APPEAL SHOWS A MISTAKE THAT IN PARA 8.4 OF THE ORDER THE HON'BLE BENCH HAS ALLOWED THE APPEAL OF THE ASSESSEE BUT WHILE SUMMARIZING THE RE SULT IN PARA 9 BY AN ERROR IT HAS BEEN STATED THAT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 2. THAT SINCE THE MISTAKE STATED ABOVE IS APPARENT FROM THE RECORDS IT IS PRAYED THAT THE SAME MAY BE RECTIFIED BY DELETING THE WORD S IN PARA 9 FOR STASTICAL PURPOSES 4.1 ON A PERUSAL OF PARA 9 IT SEEN THAT THE SUBMISS IONS ARE CORRECT AND BORNE OUT FROM THE RECORD. IN PARA 8.4 OF THE IMPUGNED ORDER, THE APPEAL OF THE ASSESSEE HAS BEEN ALLOWED BUT INADVERTENTLY IN PARA 9, THE RESULT OF THE APPE AL HAS BEEN SHOWN AS IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. ACCORDINGLY, PARA NO. 9 OF THE ORDER IN ITA 7/CHD/2020 IS HEREBY RECTIFIED AND MAY NOW BE READ AS : 9. THE APPEAL OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- ( !' ) (DIVA SINGH) 10/08/2021 # / JUDICIAL MEMBER ' ( / AG / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , , / DR, ITAT, CHANDIGARH 6. / GUARD FILE / BY ORDER, / ASSISTANT REGISTRAR