Shri Jitendra Ambalal Patel, Ahmedabad V. The Income Tax Officer, Ward-3, Mehsana

MA 320/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0923 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: AJIT P SANDESARA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.320/AHD/2019 (IN ITA NO. 649/AHD/2015) (ASSESSMENT YEAR: 2012-13) SHRI JITENDRA AMBALAL PATEL C/O. A.P. SANDESARA&CO. CHARTERED ACCOUNTANTS, 104, MAURYA COMPLEX, NEAR C.U. SHAH COLLEGE, OFF. ASHRAM ROAD, AHMEDABAD VS. ITO WARD-3, MEHSANA [PAN NO. ABUPP1777G] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI AJIT P. SANDESARA, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. DATE OF HEARING 05/03/2021 DATE OF PRONOUNCEMENT 05/03/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE ASSESSEE HAS PRAYED FOR RECTIFICATION OF THE OR DER DATED 04.03.2019 PASSED BY THIS LD. TRIBUNAL IN THE INSTANT APPEAL. 2. ACCORDING TO HIM THE DISMISSAL OF THE APPEAL ON THE GROUND THAT THE WORD DISMISSED IN PARAGRAPH 7 OF THE SAID ORDER IN RES PECT TO THE ADDITION MADE TO THE TUNE OF RS. 252,890/- IS A MISTAKE AND/OR THE ERROR APPA RENT ON THE FACE OF THE RECORDS PARTICULARLY WHEN THE LD. TRIBUNAL HAS ALREADY OBSE RVED THAT THE LD. AO FAILEDD TO BRING ON RECORDS ANY OTHER SOURCE OF INCOME EARNED BY THE APPELLANT WHICH WAS UTILIZED FOR CONTRIBUTION TO HOUSEHOLD EXPENSES AND , THEREFORE, HE OUGHT TO HAVE - 2 - MA N O.320/AHD/2019(IN ITA NO.649/A/15) SHRI JITENDRA AMBALAL PATEL VS. ITO ASST.YEAR 2012-13 ACCEPTED THE EXPLANATION RENDERED BY THE ASSESSEE T HAT DURING THE YEAR UNDER CONSIDERATION HIS WIFE CONTRIBUTED TO THE HOUSEHOLD EXPENSES OUT OF HER INCOME WHICH IS ALSO SUPPORTED BY HER RETURN OF INCOME. 3. WE HAVE CONSIDERED SUCH SUBMISSIONS MADE BY THE LD. AR AND ALSO THE OBSERVATION MADE BY US AT PARAGRAPH 7 IN THE ORDER DATED 04.03.2019. SINCE WE HAVE ALSO OBSERVED MERIT ON THE ISSUE IN FAVOUR OF THE A SSESSEE AT THE MIDDLE PORTION OF THE SAID PARAGRAPH DISMISSAL OF THE SAID GROUND IS MIST AKEN AND/OR ON THE FACE OF THE RECORDS. THE WORD DISMISSED SHOULD HAVE BEEN SUB STITUTED BY THE DELETED AND HENCE WE SUBSTITUTED THE WORD DISMISSED AS DELET ED. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 05 / 0 3 /20 2 1 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05/03/2021 TANMAY, 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