M/s Quarkcity India Private Limited, Mohali V. DCIT, Mohali

MA 44/CHANDI/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5517 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 26-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K S BANS
• Assessee Lawyers: VINIT THAKRAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.44 /CHD/2017 IN ITA NO.257/CHD/2014 (ASSESSMENT YEAR: 2008-09) & M.A.NO.45 /CHD/2017 IN ITA NO.275/CHD/2013 (ASSESSMENT YEAR: 2009-10) M/S QUARKCITY INDIA PVT. LTD., VS. THE ADDL. CIT, A-40A, INDUSTRIAL AREA, RANGE VI, PHASE VIII, MOHALI. MOHALI. PAN NO. AAACQ 1134 G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VINIT THAKRAL DEPARTMENT BY : SHRI K.S.BANS, ADDL.CIT DR DATE OF HEARING : 27.10.2017 DATE OF PRONOUNCEMENT : 01.11.2017 O R D E R PER ANNAPURNA GUPTA, A.M . : THE ABOVE MENTIONED TWO MISCELLANEOUS APPLICATIONS ARE FILED BY THE APPLICANT FOR RECTIFYING THE ASSES SMENT YEARS MENTIONED IN THE FIRST PARA OF THE CONSOLIDAT ED ORDER OF THE TRIBUNAL DATED 24.1.2017 PASSED IN ITA NO.257/CHD/2014 AND ITA NO.275/CHD/2013. 2. IT WAS POINTED OUT TO US THAT WHILE THE APPEAL IN ITA NO.257/CHD/2014 RELATED TO ASSESSMENT YEAR 2008-09 AND 2 THAT IN ITA NO.275/CHD/2013 RELATED TO ASSESSMENT Y EAR 2009-10, THE SAME WERE INADVERTENTLY MENTIONED AS PERTAINING TO ASSESSMENT YEAR 2007-08 AND 2008-09 RESPECTIVELY INSTEAD IN THE FIRST PARA OF THE ORDER . CORRECTION TO THIS EXTENT WAS SOUGHT BY THE APPLICA NT BY WAY OF THE PRESENT MISCELLANEOUS APPLICATION. 3. WE HAVE VERIFIED THE AFOREMENTIONED FACT AS POIN TED OUT TO US AND FIND THE SAME TO BE CORRECT. WE DIREC T THAT NECESSARY CORRECTION TO THIS EXTENT BE MADE IN PARA NO.1 OF THE CONSOLIDATED ORDER AND ACCORDINGLY, THE ASSE SSMENT YEARS MENTIONED THEREIN MAY BE READ AS UNDER: ASSESSMENT YEARS 2008-09 AND 2009-10 4. THE REMAINING PART OF THE ORDER WILL REMAIN UNCHANGED. SD/- SD/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 ST NOVEMBER, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH