Ahmednagar Merchants Co-op Bank Ltd, Ahmednagar V. Income-Tax Officer, Ward -3, Ahmednagar

MA 39/PUN/2022

AI Insights

The case involves a miscellaneous application (M.A.No.39/PUN/2022) by the Ahmednagar District Central Co-Op Bank Ltd., which arose from a main appeal (ITA.No.59/PUN./2010) concerning the assessment year 2006-2007. The application was submitted to correct a typographical error in the cause title of the tribunal's previous order dated 27th July 2010. The error pertained to the omission of 'The Ahmednagar Merchants Co-Operative Bank Limited' in the cause title of the appeal. The tribunal acknowledged the mistake and directed that the name be included in the cause title, thus modifying the original order to this limited extent.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137858 (ITAT-PUNE)
• Duration Of Justice: 5 year(s) 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: A
• Next Hearing Date: 16-02-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 17-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A.No.39/PUN/2022 Arising out of ITA.No.59/PUN./2010 - Assessment Year – 2006-2007 Ahmednagar District Central Co-Op Bank Ltd., Station Road, Ahmednagar PIN – 414 001 PAN AAAAA1281G vs. The Income Tax Officer, Ward – 3, Ahmednagar. (Applicant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri M.G. Jasnani Date of Hearing : 17.02.2023 Date of Pronouncement : 17.02.2023 PER SATBEER SINGH GODARA, J.M. This assessee’s miscellaneous application M.A.No.39/PUN./2022 in its corresponding main appeal ITA.No.59/PUN./2010 for assessment year 2006-2007, submits that our common order in both ITA.Nos.58 to 59/PN/2010 has already allowed the appeals but; inadvertantly, there is a typographical error in not incorporaing the name of the following assessee in the cause title of ITA.No.59/PUN./2010 as under : “The Ahmednagar Merchants Co-Operative Bank Limited, Plot No.35, Market Yard Station Road, Ahmednagar. PIN – 414 001. State of Maharashtra. PAN AAAAT3334M - for the assessment year 2006-07.” 2 M.A.No.39/PUN/2022 2. It, is, therefore, directed that the abovementioned assessee M/s. The Ahmednagar Merchants Co-Operative Bank Limited name shall be read in the cause title in our dated 27 th July, 2010 in ITA.No.58 to 59/PN/2010 assessment year 2006-07. To this limited extent only, our order dated 27 th July, 2010 is modified. Ordered accordingly. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 17 th February, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A) concerned. 4. The CIT concerned 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches Pune.