M/s Kribhco Shyam Fertilizers Ltd., Shahjahanpur V. Income Tax Officer (TDS), Bareilly

MA 30/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6259 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHISH RAJ SHUKLA

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. 30/LKW/2017 [ARISING OUT OF M.A. NO. 154/LKW/2015 IN ITA NO.80/LKW/2013] ASSESSMENT YEAR: 20 09 - 10 M/S KRIBHCO SHYAM FERTILIZERS LTD. V & P.O. PIPROLA SHAHJAHANPUR V. INCOME TAX OFFICER (TDS) BAREILLY T AN /PAN : AACCK6999B (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI ASHISH RAJ SHUKLA , ADVOCATE RESPONDENT BY: SHRI AMIT NIGAM, D.R. DATE O F HEARING: 02 02 201 8 DATE OF PRONOUNCEMENT: 05 0 2 201 8 CORRIGENDUM PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 18/3/2016 IN M.A. NO.154/LKW/2015 ARISING OUT OF ITA NO.80/LKW/2013. 2 . AT THE TIME OF HEARING, THE LD. A.R. OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD FILED APPEALS IN ITA NOS. 78, 79 & 80/LKW/2013 FOR ASSESSMENT YEARS 2007 - 08, 2008 - 09 AND 2009 - 10, WHICH WERE ADJUDICATED UPON BY THE TRIBUNAL BY PASSI NG A COMMON ORDER DATED 25/6/2013, BUT THE TRIBUNAL INADVERTENTLY FAILED TO ADJUDICATE GROUNDS NO.11, 12 AND 15 FOR ASSESSMENT YEAR 2008 - 09 AND 2009 - 10. THE ASSESSEE, THEREFORE, PREFERRED MISCELLANEOUS APPLICATIONS FOR ASSESSMENT YEAR 2008 - 09 AND 2009 - 10 WITH A REQUEST TO RECALL THE ORDER OF THE M.A. 30/LKW/2017 PAGE 2 OF 3 TRIBUNAL DATED 25/6/2013 TO ADJUDICAT E GROUNDS NO.11, 12 AND 15 FOR ASSESSMENT YEAR 2008 - 09 AND 2009 - 10. THESE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE WERE ALLOWED BY THE TRIBUNAL BY PASSING A COMMON ORDER DATE D 18/3/2016, BUT WHILE PASSING THIS ORDER, THE TRIBUNAL HAS INADVERTENTLY MENTIONED THE ITA NOS.78 & 79/LKW/2013 INSTEAD OF ITA NOS.79 & 80/LKW/2013 WHEREAS THE ASSESSMENT YEARS HAVE BEEN MENTIONED RIGHTLY AS 2008 - 09 & 2009 - 10. THEREFORE, THE CAUSE TITLE OF THE ORDER DATED 18/3/2016 MAY BE CORRECTED TO READ AS ITA NOS.79 & 80/LKW/2013 INSTEAD OF ITA NOS.78 & 79/LKW/2013 . 3 . WE HAVE GONE THROUGH THE ORDERS OF THE TRIBUNAL DATED 25/6/2013 AND 18/3/2016 AND THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AND WE FIND THAT THERE IS A TYPOGRAPHICAL ERROR IN THE ORDER OF THE TRIBUNAL WHICH NEEDS RECTIFICATION. WE, THEREFORE, CORRECT THE CAUSE TITLE OF THE ORDER DATED 18/3/2016 TO READ AS UNDER: - M.A . NO.153 & 154/LKW/2015 [ARISING OUT OF ITA NOS.79 & 80/LKW/20 13] ASSESSMENT YEARS: 2008 - 09 & 2009 - 10 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 / 0 2 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER D ATED: 5 TH FEBR UARY , 201 8 JJ: 0202 M.A. 30/LKW/2017 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR