Maruti Developers, Surat V. The Income Tax Officer,Ward-9(3), Surat

MA 22/SRT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1761 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 25-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA NOS.22 & 23/SRT/2019 [IN ITA NOS.1017/AHD/2015 & 1018/AHD/2015] ASSESSMENT YEARS: (2001-02 & 2002-03) (VIRTUAL COURT HEARING) MARUTI DEVELOPERS, 142, KESHAV PARK SOCIETY, VED ROAD, SURAT- 395004. VS. INCOME TAX OFFICER, WARD-9(3), SURAT ./ ./ PAN/GIR NO.: AALFM5747P (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE. RESPONDENT BY : MS ANUPAMA SINGLA SR. DR / DATE OF HEARING : 04/12/2020 /DATE OF PRONOUNCEMENT : 07/12/2020 CORRIGENDUM PER DR. A. L. SAINI, ACCOUNTANT MEMBER: BY WAY OF A LETTER DATED 19.03.2019, ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 16.11.2018. THE ASSESSEE, BROUGHT TO OUR NOTICE THAT THERE ARE SOME MISTAKES IN WRITING FEW WORDS/FIGURES IN THE ORDER DATED 16.11.2018, IN ITA NOS. 1017 & 1018/AHD/2015 FOR ASSESSMENT YEARS 2001-02 & 2002-03 RESPECTIVELY. THESE ARE ONLY TYPOGRAPHICAL MISTAKES. 2. ON PERUSAL OF THE RECORDS AVAILABLE BEFORE US, WE FIND THAT THE ABOVE SAID TYPOGRAPHICAL MISTAKES WHICH HAS BEEN POINTED OUT BY THE ASSESSEE, ARE APPARENT ON RECORD WHICH NEED RECTIFICATION. CONSEQUENTLY, WE PROCEED TO RECTIFY THE SAME AS FOLLOWS: 3. THE ORDER OF THE TRIBUNAL DATED 16.11.2018 IN ITA NOS. 1017/AHD/2015/SRT AND 1018/AHD/2015/SRT FOR THE ASSESSMENT YEARS 2001-02 AND 2002-03 IS A CONSOLIDATED ORDER, WE RECTIFY THE TYPOGRAPHICAL MISTAKES IN THE SAID CONSOLIDATED ORDER FOR BOTH THE ASSESSMENT YEARS 2001-02 AND 2002-03. PAGE | 2 ITA NOS. 1017 & 1018/AHD/201 5/SRT ASSESSMENT YEARS. 2001-02 & 2002-03 M/S. MARUTI DEVELOPERS 4. WE HAVE GONE THROUGH THE SAID CONSOLIDATED ORDER OF THE TRIBUNAL AND RECTIFY THE APPARENT MISTAKES AS FOLLOWS: (1) ON PAGE NO.2, PARA NO.3, IN THE 3 RD LINE, IT SHOULD BE READ AS PROPRIETOR INSTEAD OF PRORIETOR AND IN THE 4 TH LINE IT SHOULD BE READ AS M/S. MARUTI DEVELOPERS INSTEAD OF M/S. MARUTI STORES. (2) ON PAGE NO.4, PARA NO.5, IN THE 10 TH AND 11 TH LINE, IT SHOULD BE READ AS 08.02.2001 INSTEAD OF 08.02.2011 AND ADMEASURING 13406 SQ. MTRS. INSTEAD OF ADMEASURING 1340 SQ. MTRS. (3) ON PAGE NO.8, PARA NO.7, IN THE 9 TH LINE, DATE SHOULD BE READ AS 20.02.2016 INSTEAD OF 16302.2016 . (4) ON PAGE NO.9 OF PARA NO.8, IN THE 13 TH LINE, IT SHOULD BE READ AS 39 PERSONS INSTEAD OF 29 PERSONS . 5. THE ORDER OF THE TRIBUNAL DATED 16.11.2018 IN ITA NOS. 1017/AHD/2015/SRT AND 1018/AHD/2015/SRT FOR THE ASSESSMENT YEARS 2001-02 AND 2002-03, BE TREATED AS AMENDED TO THE EXTENT, AS INDICATED ABOVE. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE: 07/12/2020 SAMANTA, PS COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT