M/s. Salarpur Cold Storage (P) Ltd., Barabanki V. Dy. Commissioner of Income Tax, Lucknow

MA 27/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7078 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 14-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SMR NEELAM AGRAWAL
• Assessee Lawyers: S C AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.27/LKW/2018 [IN ITA NO. 84/LKW/2013] ASSESSMENT YEAR: 2004 - 05 M/S SALARPUR COLD STO RAGE PVT. LTD. 1467, VILL. KURAULI POST GANDHI ASHRAM LUCKNOW V. DCIT RANGE V LUCKNOW T AN /PAN : AAJCS0942 (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI S.C. AGARWAL, ADVOCATE RESPONDENT BY: SMR. NEELAM AGRAWAL, D.R. DATE OF HEARING: 03 08 201 8 DATE O F PRONOUNCEMENT: 10 08 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 8/12/2017 IN ITA NO.84/LKW/2013 WITH REGARD TO THREE MISTAKES AS SUBMITTED BY THE AS SESSEE IN THE MISCELLANEOUS APPLICATION. 2 . MISTAKE NO.1 POINTED OUT BY THE ASSESSEE IS THAT IN THE CAUSE TITLE THE APPEAL NUMBERS HAVE BEEN MENTIONED AS ARISING OUT OF ITA NO.84 & 606/DEL/2013 WHEREAS THE SAME SHOULD BE LKO INSTEAD OF DEL. THIS IS A TYPING ERROR AND WE WOULD LIKE TO RECTIFY THE MISTAKE BY MODIFYING THE CAUSE TITLE TO READ AS ARISING OUT OF ITA NO.84 & 606/LKW/2013 IN PLACE OF ARISING OUT OF ITA NO.84 & 606/DEL/2013. 3 . M ISTAKE NO.2 POINTED OUT BY THE ASSESSEE IS THAT THE APPEALS IN ITA NO.84 & 606/LKW/2013 ARE PREFERRED BY THE REVENUE, BUT IN THE OPENING LINE WRONGLY IT IS WRITTEN THAT THESE APPEALS ARE PREFERRED BY THE ASSESSEE. THIS IS ALSO A TYPOGRAPHICAL ERROR WHICH NEEDS TO BE RECTIFIED. M.A. NO.27/LKW/2018 PAGE 2 OF 3 WE ACCORDINGLY RECTIFY THE MISTAKE BY S UBSTITUTING THE WORD REVENUE IN PLACE OF ASSESSEE IN THE OPENING LINE OF THE ORDER. 4 . REGARDING THIRD MISTAKE AS APPEARING IN THE MISCELLANEOUS APPLICATION, LD. A.R. OF THE ASSESSEE INVITED OUR ATTENTION TO AN AFFIDAVIT FILED BEFORE THE TRIBUNAL WHICH AR E APPEARING AT PAGES 1 TO 4 OF THE PAPER BOOK AND TOOK US TO PAGE 8 PARA 4 OF THE ORDER OF THE TRIBUNAL AND SUBMITTED THAT THE AFFIDAVIT HAS BEEN WRONGLY INTERPRETED BY THE TRIBUNAL AND , THEREFORE , THE CROSS OBJECTION OF THE ASSESSEE WAS DISMISSED. 5 . WE HAVE PERUSED THE CASE RECORDS, HEARD THE RIVAL CONTENTIONS AND WE FIND THAT THE TRIBUNAL HAS TAKEN A PARTICULAR VIEW WITH REGARD TO THE AFFIDAVIT FILED IN THE PAPER BOOK AND BASED ON WHICH IT HAD COME TO A CONCLUSION AND GIVEN ITS FINDING BY PASSING A SPEAKING ORDER. THERE IS NO MISTAKE APPARENT FROM RECORD IN THIS REGARD AND, THEREFORE, THIS GROUND OF MISCELLANEOUS APPLICATION IS REJECTED. 6 . WE, THEREFORE, ALLOW THE MISTAKES TO BE RECTIFIED WITH REGARD TO TYPING ERRORS AS DISCUSSED HEREINABOVE IN MISTAKE NO.1 & 2 WHILE FOR THE THIRD MISTAKE AS APPEARING IN THE MISCELLANEOUS APPLICATION PERTAINING TO THE VIEW TAKEN BY THE TRIBUNAL BASED ON THE AFFIDAVIT FILED BY THE ASSESSEE, THERE IS NO MISTAKE APPARENT ON RECORD AND H ENCE THIS GROUND IS DISMISSED. 7 . IN THE RESU LT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS PARTLY ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 10 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH AUGUST , 201 8 JJ: 0308 M.A. NO.27/LKW/2018 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR