Satish Danachand Ghodawat, Kolhapur V. Assistant Commissioner Of Income Tax, Circle, , Ichalkaranji

MA 335/PUN/2022

AI Insights

The case involves a miscellaneous application filed by Shri Satish Danachand Ghodawat under section 254(2) of the Income Tax Act, 1961, seeking a corrigendum for a typographical error in the tribunal's earlier order dated 04.08.2022. The error pertained to the penalty amount mentioned in the order of the main appeal ITA.No.938/PUN./2019 for the assessment year 2009-2010. The tribunal acknowledged the mistake and corrected the penalty amount to Rs. 6,01,270 from the incorrectly stated Rs. 88,310. Both parties were heard, and the Revenue did not object to the correction.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137424 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 19-09-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MRUNAL N KULKARNI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A.No.335/PUN./2022 Arising out of ITA No.938/PUN./2019 - Assessment Year - 2009-2010 Shri Satish Danachand Ghodawat, Vardhaman, Malbhag, Jasingpur–416116, Maharashtra PAN ADLPG5042Q vs. The ACIT, Circle, Ichalkaranji. Applicant Respondent For Assessee : CA Mrunal N Kulkarni For Revenue : Shri Suhas Kulkarni Date of Hearing : 04.08.2023 Date of Pronouncement : 04.08.2023 आदेश / ORDER PER SATBEER SINGH GODARA, JM : This assessee’s miscellaneous application filed u/s. 254(2) of the Income Tax Act, 1961 [in short “the Act”] seeks to issue corrigendum with respect to the typographical error crept in para-3 of the order of the tribunal order dated 04.08.2022 passed in his main appeal ITA.No.938/PUN./ 2019. Heard both the parties. Case files perused. 2. Learned counsel representing the assessee invited our attention to para-3 in our order dated 04.08.2022 that the 2 M.A.No.335/PUN./2022 penalty amount has been wrongly incorporated as Rs.88,310/- instead of Rs.6,01,270/-, to which, the Revenue has no objection. Allowed accordingly. 3. This assessee’s miscellaneous application is allowed in above terms. Order pronounced in the open Court on 04.08.2023 Sd/- Sd/- (DR.DIPAK P.RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated 04 th August, 2023. VBP Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-2, Kolhapur 4. The Pr. CIT-1, Pune 5. DR, ITAT, “B” Bench, Pune. 6. Guard File. BY ORDER // True Copy // Senior Private Secretary ITAT, Pune.