N. Kasi Visweswara Rao, Vijayawada V. The income Tax Officer, Ward-2(3), Vijayawada

MA 44/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4011 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER M.A.NO. 4 4 / VIZ /201 8 (ARISING OUT OF ITA NO. 45 / VIZ /201 7) (ASST. YEAR : 20 1 2 - 1 3 ) N. KASI VISWESWARA RAO, D.NO. 74 - 12/9 - 9, 8 TH LINE, ELECTRICITY COLONY, PATAMATA, VIJAYAWADA. VS. ITO, WARD - 2(3), VIJAYAWADA. PAN NO. ADXPN 9143 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FC A. DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 30 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 07 / 1 2 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS MISC. APPLICATION FILED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 TO RECTIFY THE DATE OF PRONOUNCEMENT IN THE ORDER PASSED IN ITA NO. 45/VIZ/2017. 2. L D. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THERE IS A TYPOGRAPHICAL ERROR IN THE ORDER PASSED IN ITA NO. 45/VIZ/2017 , WHEREIN DATE OF PRONOUNCEMENT IN THE FIRST PAGE AND THE LAST PAGE HAS BEEN MENTIONED AS 05/09/2017 , 2 M A NO. 4 4 /VIZ/2018 ( N. KASI VISWESWARA RAO ) IN STEAD OF 05/09/2018. HE PRAYED THAT SAME MAY BE RECTIFIED. NO OBJECTION FROM THE OTHER SIDE. 3 . WE FIND THAT THERE IS A MISTAKE CREPT IN THE DATE OF PRONOUNCEMENT OF THE ORDER AT PAGE NOS. 1 & 9, WHICH IS MODIFIED AS UNDER: - 05/09/2018 4. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 7 T H DAY OF DEC . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 7 T H DEC. , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE N. KASI VISWESWARA RAO, D.NO. 74 - 12/9 - 9, 8 TH LINE, ELECTRICITY COLONY, PATAMATA, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 2(3), VIJAYAWADA . 3. THE PR. CIT , VIJAYAWADA . 4. THE CIT(A) , VIJAYAWADA . 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.