Dy. CIT, Circle -1, Nellore V. M/s. Girijapathi Reddy & Company, Nellore

MA 227/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9688 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 227/HYD/2012 IN ITA NO. 47/HYD/2011 ASSESSMENT YEAR 2008-09 THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, NELLORE VS. VS. VS. VS. M/S. B. GIRIJAPATHI REDDY & CO., NELLORE PAN; AABFG9906A APPELLANT RESPONDENT APPELLANT BY: MS. T.H. VIJAYA LAKSHMI RESPONDENT BY: NONE DATE OF HEARING: 2 8 . 12 .2012 DATE OF PRONOUNCEMENT: 2 8 . 12 .2012 O R D E R O R D E R O R D E R O R D E R PER CHANDRA POOJARI, AM: PER CHANDRA POOJARI, AM: PER CHANDRA POOJARI, AM: PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE DEPARTM ENT IS SEEKING CORRECTION IN THE ORDER OF THE TRIBUNAL DAT ED 25.1.2012 IN ITA NO. 47/HYD/2011 FOR A.Y. 2008-09. 2. IN THIS ORDER ASSESSMENT YEAR, IN THE CAUSE TITLE A SSESSMENT YEAR WAS MENTIONED AS 2007-08 INSTEAD OF 2008-09. SIMILARLY, IN THE FIRST PARA OF THE ORDER, ASSESSMENT YEAR WAS ME NTIONED AS 2007-08 INSTEAD OF 2008-09. THIS FACT IS BROUGHT T O OUR NOTICE BY THE LEARNED DR THROUGH HIS PETITION. 3. WE HAVE GONE THROUGH THE TRIBUNAL ORDER APPEAL PAPE RS. WE FIND THERE IS A MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL. ACCORDINGLY, WE ACCEDE TO THE REQUEST OF THE DR AND NECESSARY CORRECTIONS ARE MADE IN THE ORDER OF THE TRIBUNAL ( CITED SUPRA). ACCORDINGLY, THE ASSESSMENT YEAR SHOULD BE READ AS 2008-09 INSTEAD OF 2007-08 IN THE CAUSE TITLE AND IN THE FI RST PARA OF THE ORDER. MA NO. 227/HYD/2012 M/S. B. GIRIJAPATHI REDDY & CO. ======================== 2 4. IN THE RESULT, THE MA BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2012. SD/ SD/ SD/ SD/ - -- - (ASHA VIJAYARAGHAVAN) (ASHA VIJAYARAGHAVAN) (ASHA VIJAYARAGHAVAN) (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER SD/ SD/ SD/ SD/ - -- - (CHANDRA POOJARI) (CHANDRA POOJARI) (CHANDRA POOJARI) (CHANDRA POOJARI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 28 TH DECEMBER, 2012 TPRAO COPY FORWARDED TO: 1. THE DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 1, NELLORE. 2. M/S. B. GIRIJAPATHI REDDY & CO., 16 - 2 - 380/B, SRINIVASA AGRAHARAM, NELLORE. 3. THE CIT(A), GUNTUR 4. THE CIT, GUNTUR . 5. THE DR A BENCH, ITAT, HYDERABAD