MP NO.4/VIZAG/2015 M/S. HEMA MILK LINE PVT. LTD., NARASARAOPET IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B.R. BASKARAN , ACCOUNTANT MEMBER MP NO.4/VIZAG/2015 (ARISING OUT OF ITA NO.239/VIZAG/2012) ASSESSMENT YEAR : 20 04 - 05 ACIT CIRCLE-2(1) GUNTUR VS. M/S. HEMA MILK LINE PVT. LTD. NARASARAOPET (APPELLANT) (RESPONDENT) PAN NO.AAACH 5562K ASSESSEE BY: N O N E REVENUE BY: SMT. D. KOMALI KRISHNA, SR.AR DATE OF HEARING : 24.07.2015 DATE OF PRONOUNCEMENT : 24.07.2015 ORDER PER D. MANMOHAN, VICE PRESIDENT:- VIDE ORDER DATED 13.5.2013, THE ITAT VISAKHAPATNAM BENCH IN ITA NO.239/VIZAG/2012 MENTIONED IN THE CAUSE TITLE THAT THE APPEAL PERTAINS TO THE ASSESSMENT YEAR 2005-06, WHEREAS THE APPEAL PER TAINS TO THE ASSESSMENT YEAR 2004-05. THE REVENUE SEEKS RECTIFICATION OF T HIS MISTAKE AND ACCORDINGLY FILED AN APPLICATION U/S 254(2) OF THE INCOME-TAX A CT, 1961. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE, WE ACCEPT THE PET ITION FILED BY THE REVENUE. IN THE ORDER DATED 13.5.2013, THE ASSESSMENT YEAR 20 04-05 MAY BE SUBSTITUTED IN THE PLACE OF 2005-06 IN APPEAL NO.23 9/VIZAG/2012 IN THE CAUSE TITLE. MISCELLANEOUS PETITION IS DISPOSED OF ACCOR DINGLY. PRONOUNCED IN THE OPEN COURT ON 24 TH JULY, 2015 SD/- SD/- (B.R. BASKARAN) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT VISAKHAPATNAM, DATED 24 TH JULY, 2015 VG/SPS MP NO.4/VIZAG/2015 M/S. HEMA MILK LINE PVT. LTD., NARASARAOPET 2 COPY TO 1 THE ACIT, CIRCLE-2(1), GUNTUR 2 M/S. HEMA MILK LINE PRIVATE LTD., D.NO.13, RAJA R AJESWARI NAGAR, PEDACHERUVU, NARASARAOPET.CIT, GUNTUR 3 THE CIT, GUNTUR 4 THE CIT(A), GUNTUR 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER ASST. REGISTRAR INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM