The Income Tax Officer, Ward-2(3)(8), Surat V. Shri Sunilkumar P. Jain, Surat

MA 3/SRT/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2411 (ITAT-SURAT)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-03-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 03-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER M.A.No.2 & 3/SRT/2022 (Arising out of ITA Nos.1164 & 1297/AHD/2017) (AY 2007-08) (Hearing in Virtual Court) Income Tax Officer, Ward-2(3)(6) Room No.405, 4 th Floor, Anavil Business Centre, Adajan, Surat Vs Shri Sunilkumar P Jain 407, Devratna Apartment, Rampura Main Road, Surat-395003 PAN: ABYPJ 2281 P Applicant /Revenue Respondent /assessee Assessee by Shri Tushar Nagori, C.A Revenue by Smt. Anupama Singla – Sr. DR Date of hearing 11.03.2022 Date of pronouncement 11.03.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two Miscellaneous Application (MA) are filed by the Revenue for seeking rectification in the order dated 28.09.2021 passed in ITA Nos.1164 & 1297/Ahd/2017 for assessment year 2007-08. 2. The learned Senior Departmental Representative (Sr.DR) for the Revenue submits that while adjudicating the cross-appeals for A.Y 2007-08, the Tribunal while referred the assessment year written as A.Y. 2009-10 in place of A.Y. 2007-08. The Ld. Sr. DR for the Revenue submits that necessary correction may be made in the common order dated 28.09.2021. 3. On the other hand, Ld. Authorized Representative (AR) for the assessee submits that he has no objection if the necessary correction in the order MA Nos.2 & 3/SRT/2022(a/o ITA No.1164 & 1297/Ahd/2017 Sh. Sunilkumar P Jain 2 dated 28.09.2021 is made. The Ld. AR of the assessee submits that this correction would have been made by moving appropriate application for corrigendum. 4. We have considered the submissions of both the parties and have gone through our order dated 28.09.2021 and on perusal of record, we find that these cross-appeal of assessee and revenue relates to AY 2007-08 and not AY 2009-10. Therefore, in order dated 28.09.2021, in array of party the AY be read as “AY 2007-08” in place of AY 2009-10. It is ordered accordingly. 5. In the result, both MA filed by the Revenue are allowed as indicated above. Order pronounced on 11/03/2022 in the open court and result was placed on the Notice Board. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 11/03/2022 / DKP, Outsourcing Sr.PS* Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order // TRUE COPY // Sr.Pvt. Secretary, ITAT, Surat