HALIM AHMAD , JAMSHEDPUR V. ITO WARD-1(2), JAMSHEDPUR

MA 19/RAN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4280 (ITAT-RANCHI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N S KHALKHO
• Section: 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, E COURT, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODAR A, JM MA NO. 19/RAN/2020 (ARISING OUT OF ./ITA NO.141/RAN/2018) ( / ASSESSMENT YEAR:2011-12) HALIM AHMAD L-1, 20, LUKA ROAD, SAKCHI, JAMSHEDPUR-831001 VS. ITO, WARD-1(2), JAMSHEDPUR ./ ./PAN/GIR NO.: ACUPA 7122 K (APPELLANT / ASSESSEE) .. (RESPONDENT) APPELLANT BY : SHRI DEVESH PODDAR, ADVOCATE RESPONDENT BY : SHRI N. S. KHALKHO, JCIT / DATE OF HEARING : 04/09/2020 /DATE OF PRONOUNCEMENT : 21/10/2020 / O R D E R PER SHRI S. S. GODARA, JM: THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/ S 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) SEEKS TO RECALL / RECTIFY THE TRIBUNALS ORDER DATED 03.03.2020 ALLOWING THE MAIN APPEAL THEREBY D ELETING THE TWIN ADDITION(S) OF RS. 20,68,047 /- AND RS. 7,139/- RELATING TO PEAK C REDIT OF THREE BANK ACCOUNTS AND SUNDRY CREDITORS; RESPECTIVELY. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES ONLY PLEA; WHICH HAS GONE UNREBUTTED FROM THE REVENUES SIDE, IS THAT THE TRI BUNALS ABOVE STATED ORDER HAS MA NO. 19/RAN/2020 HALIM AHMAD A.Y.: 2011-12 PAGE | PAGE | PAGE | PAGE | 2 22 2 WRONGLY INCORPORATED FIGURES OF RS. 20,87,047 AND R S. 2,06,047/- IN PARA 2 THAN THE CORRECT FIGURE OF RS. 20,68,047/-. WE THEREFORE RECTIFY THE SAID MISTAKE AND DIRECT THAT OUR ORDER DATED 03.03.2020 SHALL HENCEF ORTH READ THE CORRECT FIGURE OF THE IMPUGNED ADDITION AS RS. 20,68,047/- ONLY. NO O THER ARGUMENTS HAS BEEN RAISED BEFORE US. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 21.10.2020 SD/- (J.SUDHAKAR REDDY) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 21/10/2020 SB, SR.PS COPY OF THE ORDER FORWARDED TO: 1. HALIM AHMAD 2. ITO, WARD-1(2), JSR 3. C.I.T(A)- 4. C.I.T.- RANCHI 5. CIT(DR), RANCHI BENCH, RANCHI . 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, KOLKATA BENCHES