ITO, Ward-1(5), Ranchi V. Kamlesh Kumar Rai(HUF), Ranchi

MA 22/RAN/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3730 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 13-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. No. 20/RAN/2020 (in ITA No. 390/RAN/2018) Assessment Year: 2015-2016 & M.A. No. 22/RAN/2020 (in ITA No.390/RAN/2018) Assessment Year: 2015-2016 Kamlesh Kumar Rai (HUF), Ranchi 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘RANCHI’ BENCH, KOLKATA [VIRTUAL COURT HEARING AT KOLKATA] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member M.A. No. 20/RAN/2020 (in ITA No. 390/RAN/2018) Assessment Year: 2015-2016 Kamlesh Kumar Rai (HUF),..............................................................Applicant Bariatu, Ranchi [PAN: AAKHK5641K] -Vs.- Income Tax Officer,..........................................................................Respondent Ward-1(5), Ranchi & M.A. No. 22/RAN/2020 (in ITA No. 390/RAN/2018) Assessment Year: 2015-2016 Income Tax Officer,..........................................................................Applicant Ward-1(5), Ranchi -Vs.- Kamlesh Kumar Rai (HUF),..............................................................Respondent Bariatu, Ranchi [PAN: AAKHK5641K] Appearances by: Shri Mahesh Kumar Mishra, Advocate, appeared on behalf of the assessee N o n e, appeared on behalf of the Revenue Date of concluding th e hearing : June 29, 2022 Date of pro nouncing the orde r : June 29, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee and Revenue both filed the above Miscellaneous Applications pointing out apparent errors in the order of the Tribunal. It is pleaded in the application that ITA No. 390/RAN/2018 was listed for M.A. No. 20/RAN/2020 (in ITA No. 390/RAN/2018) Assessment Year: 2015-2016 & M.A. No. 22/RAN/2020 (in ITA No.390/RAN/2018) Assessment Year: 2015-2016 Kamlesh Kumar Rai (HUF), Ranchi 2 hearing. However, in the title of the order ITA No. 390/RAN/2017 for A.Y. 2004-05 has been shown instead of ITA No. 390/RAN/2018 for A.Y. 2015-16. According to the parties, this is a typographical error, which has crept in the order of the Tribunal. 2. On due consideration of the above, we rectify the order of the Tribunal. It should be read as: ITA No. 390/RAN/2018 Assessment Year: 2015-16 [instead of ITA No. 390/RAN/2018 (A.Y. 2004-05)] 3. The parties have submitted that in paragraph no. 3 of the Tribunal’s order, it has been mentioned that the assessee has challenged the action of the ld. Assessing Officer in treating the agricultural income declared amounting to Rs.22,37,092/- to be income from other sources taxable in the hands of the assessee. This amount should be Rs.28,37,098/- (instead of Rs.22,37,092/-) mentioned in paragraph no. 3 of the impugned order. We find an apparent error, which might be happened on account of some typographical mistakes at the end of the Private Secretary. Therefore, we rectify this and the amount should be read as Rs.28,37,098/- instead of Rs.22,37,092/- mentioned in the order of the Tribunal dated 08.11.2019. 4. It has also been pointed out that in paragraph no. 2, the Tribunal has observed as under:- The grounds of appeal raised by the Revenue read as under:- Instead of it should be read as: (The grounds of appeal raised by the assessee read as under:) M.A. No. 20/RAN/2020 (in ITA No. 390/RAN/2018) Assessment Year: 2015-2016 & M.A. No. 22/RAN/2020 (in ITA No.390/RAN/2018) Assessment Year: 2015-2016 Kamlesh Kumar Rai (HUF), Ranchi 3 This is also an apparent mistake, which has crept in the order. We rectify it. The grounds should be read as: “The grounds of appeal raised by the assessee” instead of Revenue. 5. We allow both the applications and rectify the mistakes crept in the order of the Tribunal. Order pronounced in the open Court on 29/06/2022. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 29 th day of June, 2022 Copies to : (1) Kamlesh Kumar Rai (HUF), Bariatu, Ranchi (2) Income Tax Officer, Ward-1(5), Ranchi (3) Commissioner of Income Tax (Appeals), Ranchi, (4) Commissioner of Income Tax, (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.