The Income Tax Officer, Jammu V. The Block Development Officer, Rajouri.

MA 36/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3966 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 07-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.36(ASR)/2015 (ARISING OUT OF I.T.A. NO. 63(ASR)/2014_ ASSESSMENT YEAR:2011-12 PAN :AMRBI2212E INCOME TAX OFFICER, VS. THE BLOCK DEVELOPMENT OFFI CER, TDS CIRCLE, JAMMU. SUNDERBANI, DISTT. RAJOURI. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARSEM LAL, DR RESPONDENT BY: NONE DATE OF HEARING: 04/03/2016 DATE OF PRONOUNCEMENT: 04 /03/2016 ORDER PER A.D. JAIN. JM: THE DEPARTMENT HAS FILED THE PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF THE TRIBUNAL DATED 11.03.2015, PASSED IN ITA NO. 63(ASR)/2014, STATING THEREIN THAT THE TRIBUNAL HAS INADVERTENTLY MENTIONED THE ASSESSMENT YEAR 2010-11, WHEREAS THE APPEAL WAS FILED FOR THE ASSESSMENT YEAR 2011-12. 2 2. IT IS SEEN FROM THE RECORD THAT THE DEPARTMENT I S CORRECT IN CONTENDING THAT THE APPEAL HAS BEEN FILED FOR THE ASSESSMENT Y EAR 2011-12 BUT DUE TO TYPOGRAPHICAL ERROR, THE ASSESSMENT YEAR HAS BEEN M ENTIONED AS 2010-11 IN THE ABOVE CAPTIONED ORDER. THIS BEING A MISTAKE APP ARENT FROM RECORD, THE SAME IS RECTIFIED UNDER SECTION 254(2) OF THE INCOM E-TAX ACT,1961 AND THE ASSESSMENT YEAR SHOULD BE READ AS 2011-12 INSTEAD OF 2010-11. 3. IN THE RESULT, THE MISC. APPLICATION IS DISPOSED OF IN THE ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 04/03/ 201 6. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04/03/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:THE BLOCK DEVELOPMENT OFFICER, SUNDERB ANI, RAJAOURI. 2. THE ITO TDS CIRCLE, JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.