D.C.I.T., Bangalore V. M/s Sterling Developers India Pvt. Ltd., Bangalore

MA 289/BANG/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6063 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 15-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDAR REBELLY
• Assessee Lawyers: V SRINIVASAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER [MP NO.289/BANG/2017 (IN ITA NO. 28/BANG/2016)] ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -6(1)(2), BENGALURU. VS. M/S. STERLING DEVELOPERS INDIA PVT. LTD., NO.8, CUBBON ROAD, BENGALURU 560 001. PAN : AACCS0304G APPELLANT RESPONDENT REVENUE BY : SHRI. NARENDAR REBELLY, ADDL. CIT ASSESSEE BY : SHRI. V. SRINIVASAN, ADVOCATE DATE OF HEARING : 22.12.2017 DATE OF PRONOUNCEMENT : 05.01.2018 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEH ALF OF THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 28.07.2017 IN ITA NO.28/BANG/2016 FOR THE ASSESSMENT YEAR 2012-13 WITH THE SUBMISSION THA T ASSESSMENT YEAR IN THE CAUSE TITLE OF THE ORDER HAS BEEN MENTIONED AS 2011 -12 WHEREAS THE CORRECT ASSESSMENT ORDER IS 2012-13. SINCE THERE IS AN ERR OR IN THE ASSESSMENT YEAR MENTIONED IN THE CAUSE TITLE, THE SAME MAY BE CORRE CTED. 2. HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBU NAL VIS--VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE TRIBUNA L HAS PICKED UP THE MP NO.289/BANG/2017 (IN ITA NO. 28/BANG/2016) PAGE 2 OF 2 ASSESSMENT YEAR FROM FORM NO.36 FILED BY THE REVENU E IN WHICH THE ASSESSMENT YEAR IS MENTIONED AS 2011-12, WHEREAS IN THE ORDER OF THE CIT(A) THE ASSESSMENT YEAR WAS MENTIONED AS 2012-13. SINCE THE CORRECT A SSESSMENT YEAR IS 2012-13, WE MODIFY THE ASSESSMENT YEAR MENTIONED IN THE CAUS E TITLE AND THE ASSESSMENT YEAR MENTIONED IN THE CAUSE TITLE AS 2011-12 IS HER EBY REPLACED AS 2012-13. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 05 TH JANUARY, 2018. SD/- SD/- BANGALORE. DATED: 05 TH JANUARY, 2018. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. DR 4. CIT 5. GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE. (JASON P BOAZ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER