DCIT, Chandigarh V. Sh. Vijay Kumar Batra, Chandigarh

MA 237/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0320 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANKUR ALYA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , . . . , ! , '# BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NO. 237/CHD/2018 (M.A. NO. 1/CHD/2018 IN ITA NO. 586/CHD/2017) SH. VIJAY KUMAR BATRA, VS. THE DCIT, CIRCLE 3(1), PROP M/S ADLEY FORMULATIONS, CHANDIGARH SCO 915, NAC MANIMAJRA PAN NO. AEJPB0879B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ANKUR ALYA, SR.DR RESPONDENT BY : NONE DATE OF HEARING : 16.11.2018 DATE OF PRONOUNCEMENT : 16.11.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION (RECEIVED ON 12.7.201 8) HAS BEEN MOVED BY THE DEPARTMENT PLEADING THEREIN THAT A TYP OGRAPHICAL ERROR HAS CREPT IN WRITING THE ASSESSMENT YEAR AS 2005-06 A GAINST THE CORRECT ASSESSMENT YEAR I.E 2013-14 IN THE TITLE OF THE MISC. ORDER PASSED BY THE TRIBUNAL DATED 09.02.2018. IT HAS, THEREFORE, BEEN REQUESTED BY THE REVENUE TO PASS AN ORDER OF RECTIFICATION OF THE AF ORESAID ORDER. NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. 2. WE HAVE CONSIDERED THE ABOVE SUBMISSIONS OF THE LD. DR IN THIS RESPECT. WE HAVE GONE THROUGH THE ORDER DATED 09.0 2.2018 PASSED BY THE 2 M.A. NO. 238/CHD/2018 IN ITA 586/CHD/2017- SH. VIJAY KUMAR BATRA, MANIMAJRA TRIBUNAL IN M.A. NO. 01/CHD/2018 AND FIND THAT THER E IS A TYPOGRAPHICAL ERROR IN WRITING THE ASSESSMENT YEAR IN THE TITLE O F THE AFORESAID MISC. APPLICATION, WHEREIN, THE ASSESSMENT YEAR HAS BEEN WRITTEN AS 2005-06 AGAINST THE CORRECT ASSESSMENT YEAR 2013-14 . WE, ACCORDINGLY DIRECT THAT THE ASSESSMENT YEAR IN THE TITLE OF THE IMPUGNED OR DER BE SUBSTITUTED AS UNDER:- MA NO. 01/CHD/2018 (IN ITA NO.586/CHD/2017) ASSESSM ENT YEAR: 2013-14 HOWEVER, THE REST OF THE FINDINGS OF THE TRIBUNAL O N THE ISSUES WILL REMAIN, AS SUCH. 3. A SEPARATE CORRIGENDUM BE ISSUED IN THIS RESPECT . IN THE RESULT, THE MISCELLANEOUS APPLI1CATION FILE D BY THE REVENUE IS ALLOWED TO THE ABOVE EXTENT ONLY. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- DATED : 16.11.2018 .. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ()/ THE CIT(A) 5. ! '#$, & #$', ()*!+/ DR, ITAT, CHANDIGARH 6. !*, -./ GUARD FILE ' // BY ORDER, /0 12/ ASSISTANT REGISTRAR ( . . , ! / B.R.R. KUMAR) '# / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER