M/s. Motichand Raoji Gandhi, Latur V. Income-tax Officer,

MA 35/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1720 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO. 35/PN/2014 ARISING OUT OF ITA NO.280/PN/2011) (ASST.YEAR: 2006-07) M/S. MOTICHAND RAOJI GANDHI, C/O. SHRENIK V. GANDHI & CO., 8/9, OLD GUL MARKET, IST FLOOR, NANDED ROAD, LATUR-413512 .. APPLICANT PAN NO.AACFM2148K VS. ITO, WARD-3(4), LATUR .. RESPONDENT APPLICANT BY : SHRI SANKET JOSHI REVENUE BY : SHRI S.P. WALIMBE DATE OF HEARING : 21-03-2014 DATE OF PRONOUNCEMENT : 21-03-2014 ORDER PER G.S. PANNU, AM : THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED B Y THE ASSESSEE REQUESTING THE TRIBUNAL TO RECTIFY THE TYPOGRAPHICA L MISTAKE THAT HAS CREPT IN THE ORDER OF THE TRIBUNAL U/S.254(2) OF THE INCO ME TAX ACT, 1961. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL WHILE DECIDING THE APPEAL FILED BY THE ASSESSEE FOR A.Y. 2006-07 IN ITA NO.280/PN/2011 ORDER DATED 21 ST JUNE 2012 HAS DECIDED THE ISSUE AND THE MATTER WAS SET ASIDE TO THE FILE OF LD.CIT(A) T O DECIDE ON MERITS. HOWEVER, INADVERTENTLY, THE NAME OF THE ASSESSEE HA S BEEN WRONGLY TYPED AS SHRENIK V. GANDHI & CO. INSTEAD OF M/S. MOTICHAND RAOJI GANDHI . THIS BEING A TYPOGRAPHICAL ERROR AND MISTAKE APP ARENT FROM RECORD, THE SAME SHOULD BE RECTIFIED U/S.254(2) OF THE I.T. ACT. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THE ABO VE. 2 3. IN VIEW OF THE TYPOGRAPHICAL ERROR CREPT IN THE ORDER OF THE TRIBUNAL WE HEREBY DIRECT THAT THE NAME OF THE ASSESSEE SHOU LD BE READ AS M/S. MOTICHAND RAOJI GANDHI. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 21-03-2014. SD/- SD/- (R.S. PADVEKAR) (G.S.PAN NU) JUDICIAL MEMBER AC COUNTANT MEMBER SATISH PUNE DATED : 21 ST MARCH, 2014. COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A) AURANGABAD 4. CIT, AURANGABAD 5. THE D.R, B PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, ITAT, PUNE BENCHES, PUNE