Pallem Nisamthi, Vijayawada V. ITO, Ward-2(2), Vijayawada

MA 38/VIZ/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9052 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: WASEEM REHMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER M.A.NO.38/VIZ/2018 (ARISING OUT OF ITA NO. 359 / VIZ /201 7 ) (ASST. YEAR : 20 1 0 - 11 ) MS. PALLEM NISAMTHI, 41 - 1/5 - 1A, GOWTHAMI NAGAR, KRISHNA LANKA, VIJAYAWADA VS. ITO, WARD - 2(2), VIJAYAWADA. PAN NO. ATQPP 2614 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM, FCA. DEPARTMENT BY : SHRI WASEEM REHMAN , SR.DR DATE OF HEARING : 12 / 1 0/2018. DATE OF PRONOUNCEMENT : 17 / 1 0/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER BY FILING THIS MISC. APPLICATION ASSESSEE SEEKS RECTIFICATION OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 359/VIZ/2017, DATED 10/08/2018 . 2. LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THERE IS A TYPOGRAPHICAL MISTAKE OCCU R RED IN THE AMOUNT MENTIONED IN PAGE NO.2, AT PARA 4 OF THE ORDER, WHEREIN IT HAS BEEN MENTIONED AS RS. 40.00 LAKHS , INSTEAD OF RS. 40,000/ - 2 M A NO. 38/VIZ/2018 ( MS. PALLEM NISAMTHI ) AND ALSO A MISTAKE IN MENTIONING THE DATE IN PAGE NO. 4, AT PARA 8 , WHEREIN THE DATE HAS BEEN MENTIONED AS 07/07/2009 INSTEAD OF 07/10/2009 . THEREFORE, HE PRAYED THAT SAME MAY BE RECTIFIED . 3 . WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE . 4 . WE FIND THAT THERE IS A MISTAKE CREPT IN THE ORDER IN PAGE NO.2 AT PARA NO.4 , WHEREIN THE AMOUNT HAS BEEN MENTIONED AS RS.40.00 LAKHS INSTEAD OF RS. 40,000/ - . THEREFORE, THE SAME SHOULD BE READ AS RS.40,000/ - . WITH REGARD TO MISTAKE IN AMOUNT AND DATE IN PAGE NO.4 AT PA RA 8 , IT HAS WRONGLY BEEN MENTIONED AS RS. 40.00 LAKHS ON 07/07/2009 , THE SAME SHOULD BE READ AS RS. 40,000/ - ON 07/10/2009 . ACCORDINGLY, THE ORDER IS MODIFIED. 5. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 7 T H DAY OF OCT . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 7 T H OCT. , 201 8 . VR/ - 3 M A NO. 38/VIZ/2018 ( MS. PALLEM NISAMTHI ) COPY TO: 1. THE ASSESSEE MS. PALLEM NISAMTHI, 41 - 1/5 - 1A, GOWTHAMI NAGAR, KRISHNA LANKA, VIJAYAWADA . 2. THE REVENUE ITO, WARD - 2(2), VIJAYAWADA. 3. THE PR. CIT , VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.