DCIT, Satara Circle, Satara V. Loknete Balasaheb Desai SSK Ltd., Satara

MA 25/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6221 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, PUNE BEFORE SHRI I.C. SUDHIR, JM AND SHRI D. KARUNAKARA RAO,AM M.A. NO. 25/PN/2011 ARISING OUT OF M.A. 146/PN/2009 IN ITA NO. 292 TO 298, 200, 300, 301, 920 & 921/PN/2005 A.Y. 1991-92 TO 1997-98, 1999-00, 2000-01, 1998-99 & 2001-02 DY. CIT SATARA CIRCLE, SATARA APPELLANT VS. LOKNETE BALASAHEB DESAI SSK LTD., A/P DAULATNAGAR (MARALI), TAL. PATAN DIST. SATARA PAN AAAABO362 K RESPONDENT APPLICANT BY : SHRI HARESHWAR SHARMA RESPONDENT BY : NONE O R D E R PER D. KARUNAKARA RAO, A.M. BY THIS MISCELLANEOUS PETITION, ARISING OUT OF ORDE R OF THE TRIBUNAL DATED 23-2-2010 IN M.A. NO. 146/PN/2009 TH E REVENUE SEEKS TO RECTIFY CERTAIN MISTAKES APPARENT ON THE F ACE OF RECORD, INASMUCH AS THROUGH INADVERTENTLY THERE HAS BEEN A TYPOGRAPHICAL ERROR IN MENTIONING THE CORRECT ASSESSMENT YEARS IN VOLVED IN THE APPEALS AND ALSO IN MENTIONING THE DATE OF ORDER OF THE TRIBUNAL AGAINST WHICH THE ORIGINAL MISCELLANEOUS PETITION B EARING NO. 146/PN/2009 WAS FILED. 2. ON GOING THROUGH THE RECORD, WE FIND THAT INADVE RTENTLY WHILE DECIDING THE M.A. NO. 146/PN/2009 THERE HAS BEEN A MISTAKE IN MENTIONING THE ASSESSMENT YEAR AS 2004-05 INSTEAD OF CORRECT ASSESSMENT YEARS AS 1991-92 TO 1997-98, 1999-00, 2 000-01, 1998- 99 AND 2001-02. SIMILARLY IN PARA 1 OF THE SAID I MPUGNED MISCELLANEOUS PETITION THE DATE OF ORDER HAS BEEN M ENTIONED AS ITA 440/PN/2009 ADVIK HI-TECH P.LTD. A.Y. 2005-06 2 8-8-1996 INSTEAD OF MENTIONING THE CORRECT DATE A S 8-12-2005. WE ACCORDINGLY RECTIFY THESE MISTAKES TO READ THE A SSESSMENT YEARS AS 1991-92 TO 1997-98, 1999-00, 2000-01, 1998-99 AND 2001-02 AND THE DATE OF ORDER AS 8-12-2005. TO THIS EXTENT THE ORDER OF THE TRIBUNAL DATED 23-2-2010 IN M.A. NO. 146/PN/2009 ST ANDS. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON THE 18 TH MARCH 2011 SD/- SD/- ( I.C. SUDHIR ) JUDICIAL MEMBER (D. KARUNAKARA RAO ) ACCOUNTANT MEMBER PUNE DATED THE 18 TH MARCH 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ACIT, 3. CIT-III PUNE 4. CIT(A)-II PUNE 5. D.R. ITAT PUNE BENCH BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE