KAMDHENU INDUSTRIES LTD., Jaipur V. ACIT, Alwar

MA 22/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2820 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) M.A. NOS. 22 & 23/JP/2014 (ARISING OUT OF ITA NOS. 393 & 394/JP/2013) ASSESSMENT YEARS : 2008-09 & 2009-10 M/S. KAMDHENU INDUSTRIES LTD. VS. THE DCIT 5/2, PUNJABI BAGH EXTN. CENTRAL CIRCLE CLUB ROAD, DELHI-110015 ALWAR (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY: SHRI RAJESH OJHA DATE OF HEARING: 16-01-2015 DATE OF PRONOUNCEMENT: 13-02-2015 ORDER PER R.P. TOLANI, JM THE ASSESSEE HAS FILED TWO MISCELLANEOUS APPLICAT IONS U/S 254 (2) OF THE I.T. ACT, 1961 AGAINST CONSOLIDATED ORDER OF THE TRIBUNAL DATED 11-03- 2014 PRAYING THEREIN THAT THE NAME OF THE ASSESSEE IS WRONGLY MENTIONED AS KAMDHENU CEMENT LTD. WHEREAS THE NAME OF THE ASSESS EE IS KAMDHENU INDUSTRIES LTD. 2.1 NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. 2.2 THE LD. DR HAS NO OBJECTION FOR RECTIFICATION O F MISTAKE IN THE NAME OF THE ASSESSEE. 2 2.3 WE HAVE HEARD THE LD. DR AND PERUSED THE MATERI AL AVAILABLE ON RECORD AS WELL AS THE TRIBUNAL ORDER DATED 11-03-20 14. THE BENCH HAS OBSERVED THE APPARENT MISTAKE IN THE NAME OF THE AS SESSEE AT FIRST PAGE OF TRIBUNAL ORDER WHICH IS RECTIFIED AS UNDER:- M/S. KAMDHENU INDUSTRIES LTD. VS. THE DCIT 5/2, PUNJABI BAGH EXTN. CENTRAL CIRCLE CLUB ROAD, DELHI-110015 ALWAR (APPELLANT) (RESPONDENT) 2.4 THE MISTAKE AS TO THE NAME OF THE ASSESSEE IS R ECTIFIED AND EXCEPT ABOVE THERE IS NO CHANGE IN THE BODY OF THE TRIBUNA L ORDER. 3. IN THE RESULT, THE MISC. APPLICATIONS OF THE A SSESSEE ARE DISPOSED OFF ORDER PRONOUNCED IN THE OPEN COURT ON 13-02-2015. SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 13 TH FEB, 2015 *MISHRA COPY FORWARDED TO:- 1. M/S. KAMDHENU INDUSTRIES LTD. DELHI 2. THE DCIT, CENTRAL CIRCLE, ALWAR 3. THE LD. CIT BY ORDER 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (MA NO. 22 & 23/JP/2014) AR ITAT, JAIPUR 3