Veena Agarwal, Kanpur V. Jt. Commissioner of Income Tax-3, Kanpur

MA 32/LKW/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5706 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.32/LKW/2017 [ARISING OUT OF ITA NO. 521/LKW/2016] ASSESSMENT YEAR: 2012 - 13 VEENA AG ARWAL 49/8 - 9, SANKAT MOCHAN BHAWAN GENERALGANJ, KANPUR V. ACIT RANGE 3 KANPUR T AN /PAN : ACHPA3569M (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY: SHRI A. K. PANDEY, D.R. DATE OF HEARING: 15 12 201 7 DATE OF PRONO UNCEMENT: 08 01 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : IN TH IS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE, IT IS SUBMITTED THAT WHILE DECIDING THE APPEAL OF THE ASSESSEE VIDE ORDER DATED 10/4/2017 IN ITA NO.521/LKW/2016, WHICH WAS HEARD EX - PARTE, GROUNDS NO.1 & 3 WERE RESTORED TO THE FILE OF THE LD. CIT(A) FOR RE - ADJUDICATION AND WITH REGARD TO GROUNDS NO.2 & 4, IT WAS HELD THAT THESE GROUNDS ARE GENERAL IN NATURE, WHICH DO NOT RE QUIRE ANY SPECIFIC ADJUDICATION, BUT DUE TO TYPOGRAPHICAL ERROR, GROUNDS NUMBER WERE MENTIONED AS 1 & 4 IN PLACE OF 2 & 4. 2 . HAVING NOTED THE TYPOGRAPHICAL ERROR IN MENTIONING THE GROUNDS NUMBER, WE RECTIFY THE SAME AND SUBSTITUTE PARA NO.13 TO READ AS UNDER: - [ M.A. NO.32/LKW/2017 ] 2 13. GROUNDS NO.2 AND 4 ARE GENERAL IN NATURE, WHICH DO NO T REQUIRE ANY SPECIFIC ADJUDICATION. 3 . EXCEPT THIS CORRECTION, THE ORDER DATED 10/4/2017 SHALL REMAIN UNCHANGED. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 08 / 01/2018 . S D/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH JANUARY , 201 8 JJ: 1812 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR