Income Tax Officer-2(5), Kanpur V. Asfand Akhtar, Kanpur

MA 39/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6261 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-02-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 22-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.39/LKW/2017 [ARISING OUT OF ITA NO. 317/LKW/2016] ASSESSMENT YEAR: 2011 - 12 INCOME T AX OFFICER 2(5) KANPUR V. ASFAND AKHTAR MF - 10/15, KDA COLONY JAJMAU, KANPUR T AN /PAN : AEMPA0823R (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI AMIT NIGAM, D.R. RESPONDENT BY: SHRI ASHISH JAISWAL, ADVOCATE DATE OF HEARING: 02 02 201 8 DATE OF PRONOUNCE MENT: 05 0 2 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 31/5/2017 IN ITA NO.317/LKW/2016. 2 . THE MAIN GRIEVANCE OF THE REVENUE IS THAT IN THE ORDER OF THE TRIBUNAL, THE AMOUNT OF DISALLOWANCE OF COMMISSION IS WRONGLY MENTIONED AS RS.64,63,543/ - WHEREAS IN THE ASSESSMENT ORDER THE AMOUNT DISALLOWED FOR COMMISSION IS ACTUALLY RS.34,89,124/ - . THEREFORE, THERE IS A MISTAKE CREPT IN THE ORDER OF THE TRIBUNA L WHICH NEEDS RECTIFICATION. 3 . WE HAVE PERUSED THE ORDER OF THE TRIBUNAL DATED 31/5/2015 AND THE MISCELLANEOUS APPLICATION AND WE FIND THAT THE COMMISSION M.A. NO.39/LKW/2017 PAGE 2 OF 2 DISALLOWED BY THE ASSESSING OFFICER WAS TO THE EXTENT OF RS.34,89,124/ - BUT WHILE PASSING THE ORDER, TH E TRIBUNAL IN PARA 3 AND PARA 6 OF ITS ORDER , DISALLOWANCE OF COMMISSION HAS BEEN MENTIONED AS RS.64,63,543/ - IN PLACE OF RS.34,89,124/ - . SINCE IT IS A TYPOGRAPHICAL MISTAKE , WE RECTIFY THE ORDER BY SUBSTITUTING THE AMOUNT OF DISALLOWANCE OF COMMISSION TO READ AS RS.34,89,124/ - IN PLACE OF RS.64,63,543/ - IN PARA 3 AND 6 OF ITS ORDER. EXCEPT THIS CHANGE , REST OF THE ORDER SHALL REMAIN UNCHANGED. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 / 0 2 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH FEBR UARY , 201 8 JJ: 0202 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR