Vinodkumar Ranglal Dhandharia, Ahmedabad V. ACIT, Circle-5(3), Ahmedabad

MA 320/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1208 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Assessee Lawyers: PF JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.320/AHD/2018 (IN ITA NO. 359/AHD/2018) (ASSESSMENT YEAR : 2014-15) SHRI VINODKUMAR RANGLAL, DHANDHARIA, 110, NEW CLOTH MARKET, OUTSIDE RAIPUR GATE, AHMEDABAD. VS. THE ACIT, CIRCLE 5(3), AHMEDABAD. [PAN NO. ADUPD 8770 H] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI P. F. JAIN, A.R. RESPONDENT BY : SHRI RAJESH MEENA, SR. D.R. DATE OF HEARING 15/03/2019 DATE OF PRONOUNCEMENT 04/06/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR RECTIFICATION OF ERROR APPEARING AT PAGE-6, IN PARA-7; THE AMOUNT OF RS.13,45,505/- IS REQUIRED TO BE SUBSTITUTED TO THE FIGURE OF RS.3,00,554/- AS STATE D BY THE ASSESSEE BEFORE US. 2. WE HAVE HEARD THE RESPECTIVE PARTIES, PERUSED TH E RECORDS, IT APPEARS THAT WHILE DELETING THE ADDITION MADE BY THE AUTHORITIES BELOW IN THE OPERATIVE PART OF THE ORDER AT PAGE-6, IN PARA-7 THE AMOUNT TO THE TUNE OF RS.3,00 ,554/- HAS BEEN MENTIONED INSTEAD OF RS.13,45,505/- U/S 40A(2)(B) OF THE INCOME TAX ACT, 1961. WE THUS RECTIFY THE SAME AT PAGE-6, 4 TH LINE OF PARA-7 FROM THE BOTTOM; THE AMOUNT SHOULD BE READ AS RS.13,45,505/- - 2 - MA N O.320/AHD/2018(IN ITA NO.359/A/18) SHRI VINODKUMAR RANGLAL DHANDHARIA VS. ACIT ASST.YEAR 2014-15 INSTEAD OF RS.3,00,554/-. HENCE, THE APPLICATION FO R PASSING CORRIGENDUM AND/OR MISC. APPLICATION PREFERRED BY THE ASSESSEE IS HEREBY ALL OWED. 3. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/06/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/06/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 28/05/2019 (DICTATION PAGE 1) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29/05/2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 04.06.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER