Asst. Commissioner of Income tax Cir. 2(1), Panaji V. M/s. Lift Controls (P) Ltd., Goa

MA 22/PAN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1535 (ITAT-PANAJI)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 17-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B BARTHAKUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P. K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER MA NO. 22 /PNJ/2013 ARISING OUT OF ITA NOS. 168 TO 173/PNJ/2013 (AS SESSMENT YEAR S - 2004 - 05 TO 2009 - 10 ) THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI, GOA. (APPELLANT) VS. M/S. LIFT CONTROLS (P) LTD. NO. 4, PONDA COMMERCE CENTRE, PONDA - GOA. PAN: AAACL6371Q (RESPONDENT) APPELLANT BY : SHRI B. BARTHAKUR, DR RESPONDENT BY : NONE DATE OF HEARING : 03/01 /201 4 DATE OF PRONOUNCEMENT : 03/01/2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPL ICATION IS FILED BY THE DEPARTMENT ON THE GROUND THAT IN THE ORDER OF TRIBUNAL IN ITA NOS . 168 TO 173/PNJ/2013 WHICH WAS FILED BY THE REVENUE BEFORE THE ITAT AGAINST THE ORDER OF CIT(A) DATE D 18.4.2013 FOR A.Y 2004 - 05 TO 2009 - 10. HOWEVER, IN THE SAID ORDER OF THE ITAT DATED 25.10.2013, A.Y 2005 - 06 TO 2009 - 1 0 IS MENTIONED IN PLACE OF A.Y 2004 - 05 TO 2009 - 10. IN VIEW OF THIS, APPLICATION IS FILED TO RECTIFY THE MISTAKE AND TO ISSUE A CORRIGENDUM FOR INCORPORATING A.Y 2004 - 05 ALONG WITH 2005 - 06 TO 2009 - 10 IN THE SAID ORDER. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. HAVING GONE THROUGH THE O RDER OF THE TRIBUNAL, WE FIND THAT DUE TO OVERSIGHT THE TRIBUNAL HAS MENTIONED A.Y 2005 - 06 TO 2009 - 10 INSTEAD OF 2 . MA NO. 22/PNJ/2013 (A.Y. - 2004 - 05 TO 2009 - 10) MENTIONING A.Y 2004 - 05 TO 2009 - 10. THEREFORE, WE RECTIFY THIS MISTAKE WHICH IS APPARENT ON RECORD AND WE DIR ECT THAT A.Y 2004 - 05 TO 2009 - 10 B E READ IN PLACE OF A.Y 2005 - 06 TO 2009 - 10 . 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.01.2014. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 7 . 2 .2014. P.S. - *PK* COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER SR. PRIVATE SECRETARY ITAT, PANAJI, GOA