Govindbhai Budhaji Chauhan, Ahmedabad V. ITO, Ward-3(3)(1), Ahmedabad

MA 27/AHD/2023

AI Insights

The case involves two Miscellaneous Applications filed by the assessees, Baldevji Motiji Thakore and Shri Govindbhai Budhaji Chauhan, requesting the correction of their PAN numbers in the records of the Income Tax Appellate Tribunal, Ahmedabad. The PAN numbers were initially recorded incorrectly due to a typographical error. The correct PAN numbers were verified from the Assessment Order and the CIT(A)'s order. Despite the initial oversight in filing the applications, the Tribunal acknowledged the mistake and rectified the PAN numbers accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114112 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 22-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Baldevji Motiji Thakore, Shankar Bhuvan, Beh. Karnavati Club, Mohamadpura, Ahmedabad-380058 PAN: AMPLT 7451K & Shri Govindbhai Budhaji Chauhan Shankar Bhuvan, Beh. Karnavati Club, Mohamadpura, Ahmedabad-380058 PAN: APQPC 8837L (Appellant) Vs ITO, Ward-3(3)(1), Ahmedabad (Respondent) Assessee Represented: Shri Manish J. Shah, A.R. Revenue Represented: Shri Dileep Kumar, Sr. D.R. Date of hearing : 24-03-2023 Date of pronouncement : 29-03-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These Miscellaneous Applications are filed by the assessee stating that by oversight mistake PAN No. of the assessees is M.A. Nos. 26 & 27/Ahd/2023 (in ITA Nos. 490 & 494/Ahd/2019) Assessment Year 2013-14 M.A. No. 26 & 27/Ahd/2023 A.Y. 2013-14 Page No Shri Baldevji Motiji Thakore and Ors. vs. ITO 2 wrongly mentioned as “AMPLT7451K” instead of correct PAN No. as “AMLPT7451K” in the case of Baldevji Motiji Thakore. 2. Similarly, in the case of Shri Govindbhai Budhaji Chauhan Pan No. of the assessee is mentioned as “APQPC8837L” instead of correct Pan No. as “APOPC8837L”. The correct PAN No. can be verified from the Assessment Order as well as Ld. CIT(A)’s order respectively. However there is a typographical mistake occurred without a malafide intention, therefore the applicant begs to prefer rectify the mistake by passing appropriate order. The assessee also filed an affidavit duly notarized by Notary Public. However, we noticed that the age of the assessee, date of the affidavit are not filled by the assessee. Thus we observe assessee is not serious in filing Misc. application or appeal before the Tribunal. 3. However looking into the nature of mistake in the PAN No., we hereby rectify the PAN No. of the assessee as in the case of Baldevji Motiji Thakore as “AMLPT7451K” in ITA No. 490/Ahd/2019. Similarly in the case of Shri Govindbhai Budhaji Chauhan correct PAN No. as “APOPC8837L” in ITA No. 494/Ahd/2019. M.A. No. 26 & 27/Ahd/2023 A.Y. 2013-14 Page No Shri Baldevji Motiji Thakore and Ors. vs. ITO 3 4. In the result, the M.As. filed by the Assessee are hereby allowed. Order pronounced in the open court on 29-03-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 29/03/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद