Shri Ravi Taparia, Bhopal V. The ACIT, 2(1), Bhopal

MA 23/IND/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0863 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 29-05-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: S S DESHPANDE

Judgement Text

-: 1: - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : ABXPT8757H M.A.NOS. 23 & 25/IND/2013 (ARISING OUT OF I.T(SS).A.NOS. 254 & 255/IND/2012) A.Y. 2007-08 AND 2008-09 SHRI RAVI TAPARIA , BHOPAL VS. A CIT, 2(1) BHOPAL APP LICANT RESPONDENT APP LICANT BY : S HRI S.S.DESHPANDE, C. A. RESPONDENT BY : SHRI R. A. VERMA, SR. DR DATE OF HEARING : 26 . 0 7 .201 3 DATE OF PRONOUNCEMENT : 23 . 0 8 .201 3 O R D E R PER R. C. SHARMA, A.M. THESE MISC. APPLICATIONS AROSE OUT OF ORDER OF TRIB UNAL DATED 5 TH MARCH, 2013, IN THE CASE OF RAVI TAPARIA IN I.T(SS).A.NOS. 253 TO 255/IND/2012. VIDE ORDER DATE D 5 TH MARCH, 2013, THE TRIBUNAL HAVE DISPOSED APPEALS FILED BY R AVI TAPARIA FOR THE ASSESSMENT YEARS 2006-07 TO 2008-09. IT WAS POINTED OUT THAT DUE TO TYPOGRAPHICAL MISTAKE ONLY ASSESSMENT Y EAR 2006-07 -: 2: - 2 WAS MENTIONED ON THE FIRST PAGE OF THE ORDER INSTEA D OF ASSESSMENT YEAR 2006-07 TO 2008-09. 2. WE FOUND THAT IT IS TYPOGRAPHICAL MISTAKE. ACCORDIN GLY, FIRST PAGE OF ORDER IS RECTIFIED TO THE EFFECT THAT APPEAL FILED BY RAVI TAPARIA IN I.T(SS).A.NOS. 253 TO 255/IND/2012 SHOULD BE READ FOR ASSESSMENT YEAR 2006-07 TO 2008-09. 3. IT WAS FURTHER PLEADED THAT BY GIVING FINDING AT PA RA 6 & 7, THE TRIBUNAL HAVE DELETED THE ADDITION MADE WITH RESPECT TO CHEQUES RECEIVED FROM SHRI DEEPAK SHRIVASTAVA, PADM JA SHRIVASTAVA AND AJAY SIDANA, THEREFORE, IN ALL THE YEARS, IT WAS CONTENDED THAT THE TRIBUNAL SHOULD MENTION ALL THE THREE YEARS I.E. ASSESSMENT YEARS 2006-07 TO 2008-09 WITH RESPE CT TO THESE ADDITIONS. AS THE TRIBUNAL HAVE ALREADY CLARIFIED I N LAST LINE OF PARA 7 THAT ADDITIONS MADE WITH RESPECT TO THESE TH REE PERSONS ARE TO BE DELETED IN ALL THE THREE YEARS, WE FURTHE R CLARIFY THAT NON MENTION OF ASSESSMENT YEARS 2007-08 AND 2008-09 AMO UNTS TO MISTAKE APPARENT FROM RECORD. ACCORDINGLY, WE RECTI FY THE ORDER AND CLARIFY THAT IN CASE OF SHRI RAVI TAPARIA, ADDI TIONS MADE IN RESPECT OF CREDIT RECEIVED FROM THESE THREE PERSONS SHOULD BE DELETED IN ALL THE THREE YEARS UNDER CONSIDERATION. -: 3: - 3 4. IN THE RESULT, MISC. APPLICATIONS FILED BY THE ASS ESSEE ARE ALLOWED IN PART. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST, 2013. SD/- SD/- (JOGINDER SINGH) (R. C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD AUGUST, 2013. CPU* 22238