INCOME TAX OFFICER, SIKAR V. SHRI BHAGWAN SAHAI GURJAR, SIKAR

MA 18/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7742 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA
• Assessee Lawyers: DEEPAK SHARMA CA LQUOKB

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B, JAIPUR JH JES'K LH- 'KEKZ] YS[KK LNL; ,O A H JH FOT; IKY JKWO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA-@ M.A NO. 18/JP/2020 (ARISING OUT OF ITA NO. 938/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11. INCOME TAX OFFICER, WARD NEEM KA THANA SIKAR. CUKE VS. SHRI BHAGWAN SAHAI GURJAR, WARD NO. 15, GURJAR COLONY, NEEM KA THANA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AZTPG 0290 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI K.C. GUPTA (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VINOD KUMAR GUPTA (CA) & SHRI DEEPAK SHARMA, (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20.07.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20/07/2020. VKNS'K@ ORDER PER R.C . SHARMA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE ARISING OUT OF THE COMBINED ORDER OF THE TRIBUNAL IN ITA NOS. 938 & 939/JP/2017 FOR THE ASSESSMENT YEARS 2010-11 AND 2011-12 RESPECTIVELY DATED 15.07.2019 REQUESTIN G TO RECTIFY THE MISTAKES APPARENT ON RECORD. 2. IN THE MISCELLANEOUS APPLICATION IT IS MENTIONED THAT A TYPOGRAPHICAL MISTAKE IS OCCURRED IN PARA 6 & 7 BY MENTIONING THE AMOUNT OF RS. 2,80,000/- INSTEAD OF RS. 2,80,800/-. AFTER GOING THROUGH THE RECORD, WE REC TIFY THE MISTAKE AND THE AMOUNT OF RS. 2,80,800/- IS SUBSTITUTED IN PLACE OF RS. 2,80, 000/- IN PARA 7. ACCORDINGLY, THE LAST 2 MA NO. 18/JP/2020 SHRI BHAGWAN SAHAI GURJAR, NEEM KA THANA. SENTENCE IN PARA 7 BE READ AS THUS, OUT OF ADDITION OF RS. 2,80,800/-, WE UPHOLD ADDITION OF RS. 55,080/- I.E. RS. 2,80,800-2 ,25,720/- (60,000 60,000 1,05,720). 3. IN THE MISCELLANEOUS APPLICATION IT IS FURTHER M ENTIONED THAT THE TRIBUNAL WHILE MENTIONING THE ASSESSMENT YEAR HAS WRONGLY MENTIONE D ASSESSMENT YEAR 2011-12 IN PARA 9 & 10 OF THE ORDER IN PLACE OF A.Y. 2010-1 1. ON GOING THROUGH THE RECORD, WE RECTIFY THE MISTAKE AND THE ASSESSMENT YEAR 2010 -11 BE READ IN PLACE OF ASSESSMENT YEAR 2011-12 IN PARA 9 & 10 OF THE TRIBUNALS ORDER. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED AS ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20/07/2 020. SD/- SD/- ( FOT; IKY JKWO ( JES'K LH- 'KEKZ ) (VIJAY PAL RAO) (RAMESH C. SHARMA ) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 20/07/2020. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE ITO WARD NEEM KA THANA, SIKA R. 2. THE RESPONDENT SHRI BHAGWAN SAHAI GURJAR, NEEM KA THANA. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 18/JP/2020) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 18/JP/2020 SHRI BHAGWAN SAHAI GURJAR, NEEM KA THANA.