Shri Deepak Budharmal Vaswani, Ahmedabad V. DCIT, Central Circle -1(1), Ahmedabad

MA 188/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5278 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 09-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपी य अ कर , अहमदाबाद यायपी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And WASEEM AHMED, ACCOUNTANT MEMBER M .A. No.188/Ahd/2020 In आयकर अपील सं./In IT(ss)A No.117/Ahd/2019 ा र /Asstt. Year: 2015-2016 Shri Deepak Budharmal Vaswani 3, Rajdeep Villa Opp.Rivea-11, Behind Chimanbhai Institute Prahaladnagar Satellite Ahmedabad-380 015 PAN: AAPPV 8625 F Vs. D.C.I.T., Baroda Circle-1(1), Ahmedabad (Applicant) (Respondent) Assessee by : Shri Tushar Hemani, Sr.Advocate Revenue by : Shri R.R. Makwana, Sr.D.R स ु नवाई क ार /Date of Hearing : 07/01/2022 घोषणा क ार /Date of Pronouncement: 28/01/2022 PER WASEEM AHMED, ACCOUNTANT MEMBER: The assessee by way of this Miscellaneous Application is seeking to rectify the mistake crept in the order dated 12/11/2020 passed by the ITAT “A” Bench in IT(ss)A No.117/Ahd/2019 for AY 2015-16 (in a group of 107 cases). M.A No.188/Ahd/2020 (in IT(ss)A No.117/Ahd/2019) Asstt. Year 2015-16 2 2. After hearing both the sides and looking to the facts of the case mentioned in the miscellaneous application filed by the Assessee, we observe that inadvertent mistake crept in the order, on page No.48 at para No.39 mentioning as “Therefore, the appeal for the Asstt. Year 2015-16 is dismissed, whereas all other appeals are partly allowed i.e. IT(SS)A No.117/Ahd/2019 is dismissed and rest of the appeals are partly allowed” instead of “Therefore, the appeal in IT(ss)A No.117/Ahd/2019 for the Asstt.Year 2015-16 is partly allowed”. Likewise, in the said order, on page 99 th page at para No. 14, mentioning as “ITA No. 111 to 117/A/2019 appeal filed by the assessee only ITA No. 117/A/2019 is dismissed and remaining are partly allowed” instead of “ITA Nos. 111 to 117/A/2019 appeals filed by the assessee are partly allowed.” It, therefore, requires a rectification in the said order dated 12/11/2020 and, accordingly, the aforesaid Tribunal order is modified to this extent. 3. As a result, Miscellaneous Application filed by the Assessee is disposed of as narrated above. 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Court on 28/01/2022 at Ahmedabad. Sd/- Sd/- (RAJPAL YADAV) (WASEEM AHMED) VICE PRESIDENT ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 28/01/2022 TC Nair M.A No.188/Ahd/2020 (in IT(ss)A No.117/Ahd/2019) Asstt. Year 2015-16 3 आदेश क प े /Copy of the Order forwarded to : आदेशा ु सार/BY ORDER, //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपी य अ कर , अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation : 28/01/2022 2. Date on which the typed draft is placed before the Dictating Member 3. Date on which the approved draft comes to the Sr.P.S./P.S. - 31.1.2022 4. Date on which the fair order is placed before the Dictating Member for Pronouncement .................... 5. Date on which the file goes to the Bench Clerk .. : 31/01/2022 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order.......................... Date of Despatch of the Order.................. 1. अपीला / The Appellant 2. य / The Respondent. 3. सं ं आयकर आय ु / Concerned CIT 4. आयकर आय ु (अपील) / The CIT(A) 5. !व"ा#ीय $ $न , आयकर अपील य अ करण / DR, ITAT, 6. #ा%& फाईल / Guard file.