INCOME TAX OFFICER, WARD - 2 (1), AMRITSAR V. SH. NARINDER KUMAR , AMRITSAR

MA 4/ASR/2023

AI Insights

The case revolves around a Miscellaneous Application filed by the revenue against an earlier ITAT order concerning the assessment year 2010-11. The original ITAT order mistakenly identified the appellant and the respondent and incorrectly referenced the authorities involved in the case. The revenue sought rectification under section 254(2) of the Income Tax Act, which was accepted by the ITAT, leading to the corrections being made as per the revenue's submissions. The rectifications were not contested by the respondent's representative, leading to the allowance of the MA.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115180 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-05-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 20-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No. 4/Asr/2023 (In I.T.A.No. 236/Asr/2017) Assessment Year: 2010-11 ITO- Ward -2(1), Amritsar. (Appellant) Vs. Sh. Narinder Kumar H.No. 121, Gali No. 2, Near Railway Station, Beas, Amritsar. [PAN: AMQPK2839P] (Respondent) Appellant by Sh. Amit Jain, Sr, DR. Respondent by Sh. Narinder Kumar, Assessee Date of Hearing 30.05.2023 Date of Pronouncement 26.07.2023 ORDER Per Anikesh Banerjee, JM: This instant Miscellaneous Application (in brevity the MA) was filed by the revenue against the order of ITAT, Amritsar Bench in ITA No.236/Asr/2017, order pronounced on 23.06.2022 for A.Y. 2010-11. 2. The revenue has agitated the rectification in the said order of the Amritsar Bench u/s 254(2) the appeal was filed within limitation. We accepted the application and the following rectifications are directed as follows: M.A. No. 4/Asr/2023 (In I.T.A.No. 236/Asr/2017) Assessment Year: 2010-11 2 In order of ITAT-Amritsar Bench “4. Aggrieved, the assessee filed an appeal before us.” 2.1 The rectified line is; “4.Aggrieved, the revenue filed an appeal before us.” 3. As per the order of ITAT-Amritsar Bench in paragraph “5. The ld. DR vehemently argued and relied on the order of the ld. CIT(A). In the argument, the ld. DR requested to confirm the addition amount to Rs.2,05,10,139/- .” 3.1 The rectified line is directed as follows: “Ld.DR vehemently argued and relied on the order of the ld. AO. In the argument the ld. DR requested to confirm the addition amount to Rs.2,05,10,139/-”. 4. In the order of ITAT-Amritsar Bench in paragraph “8. It is mentioned that the appeal is disposed in the following directions mentioned above, and the ground of the assessee is allowed for statistical purposes.” 4.1 The rectified paragraph is inserted as below: M.A. No. 4/Asr/2023 (In I.T.A.No. 236/Asr/2017) Assessment Year: 2010-11 3 “8. The appeal is disposed of in following directions mentioned above, the ground of the revenue is allowed for statistical purposes.” 5. The ld. AR had not made any objection against the submission of the revenue. Accordingly, the MA of the revenue is duly allowed. 6. In the result, the Miscellaneous Application of the revenue bearing M.A. No. 04/Asr/2023is allowed. Order pronounced in the open court on 26.07.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order