Shri Ashish Kumar Tayal, Indore V. The ACIT, Indore

MA 24/IND/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3769 (ITAT-INDORE)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 04-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: R P MANDOVARA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER MA NO.24/IND/2010 (ARISING OUT OF ITA NO.207/IND/2008) A.Y. 2004-05 ASHISH KUMAR TAYAL (PAN AATPT 3879 P) C/O K.R. MANDOVARA & CO., 2, WHITE CHURCH COLONY, INDORE APPELLANT VS ACIT-5(1), INDORE RESPONDENT APPLICANT BY : SHRI R.P. MANDOVARA, ADV. RESPONDENT BY : SMT. APARNA KARAN, SR. DR O R D E R PER JOGINDER SINGH THIS MISCELLANEOUS PETITION U/S 254(2) OF THE ACT IS FILED BY THE ASSESSEE FOR RECTIFICATION OF INADVERTENT ARITHMETI CAL ERROR WHICH CREPT INTO THE ORDER OF THE TRIBUNAL DATED 16.12.2009. TH E CRUX OF ARGUMENTS IS THAT THE TRIBUNAL DIRECTED THE ASSESSING OFFICER TO GIVE CREDIT OF RS.55,000/- OUT OF THE ADDITION OF RS.1,12,300/-, T HEREFORE, IF THE FIGURE IS SUBTRACTED, IT COMES TO RS.57,300/- IN PL ACE OF RS.67,300/-. WE HAVE CONSIDERED THE ASSERTION OF THE LD. COUNSE L FOR THE ASSESSEE AND FINDS THAT IF THE CREDIT OF RS.55,000/ - IS GIVEN THEN THE 2 FIGURE COMES TO RS.57,300/- (RS.1,12,300 RS.55,00 0), THEREFORE, THE ARITHMETICAL MISTAKE IS RECTIFIED AND THE ASSESSING OFFICER IS DIRECTED TO ADOPT THE FIGURE OF RS.57,300/- IN PLACE OF RS.6 7,300/-. TO THIS EXTENT, THE ORDER OF THE TRIBUNAL DATED 16.12.2009 IS MODIFIED. THE REMAINING ORDER WILL REMAIN THE SAME. FINALLY, THE MISCELLANEOUS PETITION OF THE ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES OF BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 18.6.2010. (V.K. GUPTA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18.6.2010 {VYAS} COPY TO APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE