ACIT, V. Gian Devi Paul,

MA 408/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5249 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1998-1999
• Appeal Filed On: 09-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL; DELHI BENCH E DELHI BEFORE SHRI R.P. TOLANI AND SHRI K.G. BANSAL M.A. NO. 408(DEL)/2010 (ARISING OUT OF ITA NOS.926(DEL)/2003 & 2163(DEL)/ 2004) ASSESSMENT YEAR: 1998-99 & 1999-00 ASSISTANT COMMISSIONER OF MS. GIAN DEVI PAUL, INCOME-TAX, CIRCLE 22(1), NEW DELHI. VS. D-69, KALKAJI, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N.K. CHAND, SR., DR RESPONDENT BY: SHRI RAJAT JAIN, ADVOCATE ORDER PER K.G. BANSAL ; AM IN THIS CASE, THE TRIBUNAL HAD PASSED A CONSO LIDATED ORDER ON THE APPEALS OF THE REVENUE IN ITA NOS. 926(DEL)/2003 AND 2163(DEL)/2004 ON 04.12.2009. THE ASSESSEE FILED A MISC. APPLICATI ON ON 9.8.2010 STATING THAT THE ASSESSMENT YEAR IN RESPECT OF ITA NO. 2163(DEL)/2004 HAS WRONGLY BEEN MENTIONED AS 1998-99. IT WAS REQUE STED THAT THE SAME MAY BE CORRECTED TO THE CORRECT ASSESSMENT YEAR 1999 -00. 2. ON 19.11.2010, WHEN THE CASE CAME UP FOR HEAR ING, THE ASSESSEE SOUGHT ADJOURNMENT. HOWEVER, THE LD. DR SUBMIT TED THAT THE AVERMENT MADE IN THE APPLICATION IS CORRECT AND THE ASSES SMENT YEAR MAY BE MA NO. 408(DEL)/2010 2 RECTIFIED ACCORDINGLY. IN VIEW THEREOF, THE CAUS E TITLE OF THE ORDER OF THE TRIBUNAL IS SUBSTITUTED AS UNDER:- IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI D.R. SINGH, JUDICIAL MEMBER AND SHRI DEEPAK R. SHAH, ACCOUNTANT MEMBER ITA NO. 926(DEL)/2003 ASSESSMENT YEAR: 1998-99 ASSISTANT COMMISSIONER OF INCOME MS. GIAN DEVI PAUL, TAX, CIRCLE 22(1), NEW DELHI. VS. D -69, KALKAJI, NEW DELHI. ITA NO. 2163(DEL)/2004 ASSESSMENT YEAR: 1999-00 DEPUTY COMMISSIONER OF INCOME MS. GIAN DEVI PAUL, TAX, CIRCLE 22(1), NEW DELHI. VS. D -69, KALKAJI, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.S. SAHOTA, SR. DR DEPARTMENT BY : SHRI S. K RISHNANA, ADVOCATE 3. IN THE RESULT, THE MISC. APPLICATION IS ALLOWE D. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 1 9TH NOVEMBER, 2010. SD/- SD/- (R.P. TOLANI) (K .G.BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE OF ORDER: 19TH NOVEMBER, 2010. SP SATIA MA NO. 408(DEL)/2010 3 COPY OF THE ORDER FORWARDED TO:- GIAN DEVI PAUL, NEW DELHI. ACIT, CIRCLE 22(1), NEW DELHI. CIT(A) CIT THE DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR.