Shri Girish Prakash Vernekar, Belgavi V. Income Tax Officer, Ward - 1(2), , Belgavi

MA 3/PAN/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3195 (ITAT-PANAJI)
• Duration Of Justice: 3 year(s) 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 16-06-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER MA No.03/AN/2019 (ITA No.262/PAN/2017) Assessment Year: 2012-13 Mr. Girish Prakash Vernekar, No.264, Mahalas Krupa, Shastri Nagar, Belgavi. PAN: ADNPP5618F Vs. ITO, Ward-1(2), Belgavi. (Appellant) (Respondent) Assessee by : Shri A.S. Patil, Tax Consultant Revenue by : Shri Mayur Kamble, Sr. DR Date of Hearing : 17.06.2022 Date of Pronouncement : 17.08.2022 ORDER PER C.M. GARG, JM: This Miscellaneous Application has been filed by the assessee- applicant seeking rectification in the ITAT, Panaji Bench order dated 12.11.2018 in ITA No.262/PAN/2017 and in CO No.41/PAN/2017 for Assessment Year 2012-13. 2. At the very outset, the ld. Sr. DR, in all fairness, agreed to the contention of the ld. Counsel for the assessee that while disposing of the appeal of the Department and Cross Objection of the assessee, vide order dated 12.11.2018 (supra), the Cross Objection No.2 of the assessee was not adjudicated. Therefore, MA No.03/PAN/2019 2 non-adjudication of Cross Objection raised by the assessee on different issue is a mistake apparent from record. Therefore, the Miscellaneous Application of the assessee is allowed and the Tribunal order dated 12.11.2018 (supra) pertaining to only the Cross Objection No.41/PAN/2017 is recalled for the limited purpose of adjudication of Cross Objection No.2 raised by the assessee. 3. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced under Rule 34(4) of the IT(AT) Rules, 1963 on 17 th August, 2022 . Sd/- Sd/- (GIRISH AGRAWAL) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17 th August, 2022. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi