M/s Model Exims, Kanpur V. Asstt. Commissioner of Income Tax, Kanpur

MA 36/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2425 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-08-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 26-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO . 36/LKW/2014 [ARISING OUT OF ITA NO . 697/LKW/2013 ] ASSESSMENT YEAR S : 2009 - 10 M/S MODEL EXIMS JAJMAU KANPUR V. ACIT CIRCLE II KANPUR PAN:AADFM6163H (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 20 0 8 2014 DATE OF PRONOUNCEMENT: 25 0 8 2014 O R D E R PER SUNIL KUMAR YADAV: THROUGH THIS MISCELLANEOUS APPLICATION FILED AGAINST THE ORDER OF THE TRIBUNAL DATED 11.4.2014 IN I.T.A. NO.697/LKW/2013, THE ASSESSEE HAS STATED THAT WHILE DISMISSING THE REVENUES APPEAL WITH RESPECT TO GROUND NO.6 RELATING TO AN ADD ITION OF RS.2 LAKHS, THE TRIBUNAL HAS MENTIONED IN THE LAST LINE OF PARAGRAPH 7 THAT THE ORDER OF THE LD. CIT(A) IS SET ASIDE INSTEAD OF CONFIRMING THE ORDER OF THE LD. CIT(A). THEREFORE, THE WORD SET ASIDE IN THE LAST LINE OF PARAGRAPH 7 BE REPLACED BY THE WORD UPHOLD IN ORDER TO GIVE A PROPER MEANING OF PARAGRAPH 7 OF THE ORDER. 2 . THE LD. D.R. DID NOT OPPOSE THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE , AS IT IS A TYPOGRAPHICAL ERROR. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 3 . HAVING CAREFULLY EXAMINED THE MISCELLANEOUS APPLICATION VIS - - VIS THE ORDER OF THE TRIBUNAL, WE FIND THAT IN THE REVENUES APPEAL , GROUND NO.6 RELATING TO ADDITION OF RS.2 LAKHS WAS DISMISSED AND THE ORDER OF THE LD. CIT(A) WAS REQUIRED TO BE CONFIRMED, BUT IN THE LAST LINE OF PARAGRAPH 7 THE TRIBUNAL HAS MENTIONED W E ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A) ON THIS ISSUE INSTEAD OF MENTIONING THAT W E ACCORDINGLY UPHOLD THE ORDER OF THE LD. CIT(A) ON THIS ISSUE. SINCE TYPOGRAPHICAL ERROR IS OCCURRED , WE REPLACE THE WORD SET ASIDE BY THE WORD UPHOLD I N THE LAST LINE OF PARAGRAPH 7 OF THE ORDER OF THE TRIBUNAL. ACCORDINGLY, THE MISCELLANEOUS APPLICATION IS ALLOWED. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.8.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH AUGUST , 2014 JJ: 2008 COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )