M/s U.P State Bridge Corporation Ltd., Lucknow V. Dy. Commissioner of Income Tax, Lucknow

MA 38/LKW/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2433 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 02-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: B P YADAV COST ACCOUNTANT

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.38 /LKW/20 14 (ARISING OUT OF I.T.A.NO.421/LKW/2004) ASSESSMENT YEAR:1988 - 89 M/S U.P. STATE BRIDGE CORPN LTD., 16, MADAN MOHAN MALVIYA MARG, LUCKNOW. PAN:AAACV3258K VS. DY. C.I.T., RANGE - 1, LUCKNOW. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI B. P. YADAV, COST ACCOUNTANT RESPONDENT BY SHRI ALOK MITRA, D.R. DATE OF HEARING 18/07/2014 DATE OF PRONOUNCEMENT 2 9 /0 8 /2014 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE POINTING OUT FOLLOWING MISTAKES IN THE TRIBUNAL ORDER: (I) AT PARA 3 OF PAGE 2 OF THE REFERRED ORDER, THE ITA NO. HAS BEEN TYPED AS 1592/ALLD/96, WHEREAS IT SHOULD HAVE BEEN TYPED AS 1592/ALLD/86. (II) AT PARA 33 OF PAGE 9, IT HAS BEEN TYPED AS 'THE APPEAL FOR ASSESSMENT YEAR 89 - 90 IS ALLOWED FOR STATISTICAL PURPOSES', WHEREAS IT SHOULD HAVE BEEN TYPED AS THE APPEAL FOR ASSESSMENT YEAR 08 - 09 IS ALLOWED FOR STATISTICAL PURPOSES', 2. WE HAVE GONE THROUGH THE RECORDS AND WE FIND THAT THE MISTAKES POINTED OUT BY THE ASSESSEE IN THE MISC. APPLICATION ARE CORRECT AND HENCE, WE RECTIFY THE SAME AS UNDER: [ 2 ] ( A ) PARA 3 OF THE IMPUGN ED TRIBUNAL ORDER SHOULD BE READ AS UNDER: 3. IT WAS FAIRLY AGREED BY LEARNED A.R. OF THE ASSESSEE THAT THIS ISSUE IS COVERED AGAINST THE ASSESSEE BY THE TRIBUNAL ORDER WHICH HAS BEEN FOLLOWED BY LEARNED CIT(A) AS PER PARA 5.2 ON PAGE 11 OF HIS ORDER FOR ASSESSMENT YEAR 88 - 89. HE FURTHER SUBMITTED THAT THIS TRIBUNAL ORDER IS IN I.T.A. NO.1592/ALLD/86 FOR ASSESSMENT YEAR 82 - 83 AND THE COPY OF THE SAME IS AVAILABLE IN THE PAPER BOOK. ( B ) PARA 33 OF THE IMPUGNED TRIBUNAL ORDER SHOULD BE READ AS UNDER: 33. IN THE COMBINED RESULT, THE APPEALS OF THE ASSESSEE FOR ASSESSMENT YEAR 88 - 89, 08 - 09 AND 90 - 91 ARE DISMISSED AND THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 92 - 93 IS PARTLY ALLOWED AND THE APPEAL FOR ASSESSMENT YEAR 89 - 90 IS ALLOWED FOR STATISTICAL PURP OSES. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE STANDS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 2 9 /08/2014. *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR