The Dy. Commissioner Income-tax, JALANDHAR V. M/s K.C. Land & Finance Ltd, Nawanshahr

MA 45/ASR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6066 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-12-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 04-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S NEGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M A. NO.45(ASR)/2017 (ARISING OUT OF I.T.A NO.03(ASR)/2015) ASSESSMENT YEAR: 2009-10 DY. CIT, JALANDHAR PAN:AACCK 2131R VS. M/S. K.C. LAND & FINANCE LTD, NAWANSHAR (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.S. NEGI (DR) RESPONDENT BY: NONE DATE OF HEARING : 22.12.2017 DATE OF PRONOUNCEMENT: 17.01.2 018 ORDER PER: SANJAY ARORA, A.M THIS IS A MISCELLANEOUS APPLICATION BY THE REVENUE IN RESPECT OF THE TRIBUNALS ORDER U/S 254(1) OF THE ACT, 1961 (THE ACT HEREINAFTER) DATED 21.02.2017, DISPOSING THE CROSS APPEALS BY THE ASSE SSEE AND BY THE REVENUE FOR ASST. YEAR (AY) 2009-10 BEING ITA NO.22(ASR)/2015 ( ASSESSEE) AND ITA NO.3(ASR)/2015 (DEPARTMENT). 2. NONE APPEARED FOR THE ASSESSEE-RESPONDENT WHEN T HE INSTANT APPLICATION WAS CALLED OUT FOR HEARING, AND NEITHER ANY ADJOURNMENT MOTION STANDS MADE. A BROWSE OF THE REVENUES APPLICATION REVEALS IT TO BE MEREL Y ON ACCOUNT OF A TYPOGRAPHICAL ERROR. WE, THEREFORE, PROCEEDED TO HEAR THE APPLICA TION. MA NO.45(ASR)/2017 (A.Y:2009-10) ARISING OUT OF ITA NO.03(ASR)/2015 DCIT VS . M/S K.C. LAND & FINANCE LTD. 2 3. THE REVENUE, PER THE INSTANT APPLICATION SEEKS A MENDMENT OF THE IMPUGNED ORDER IN-AS-MUCH AS THE ASSESSMENT YEAR IN RESPECT OF ITS APPEAL STANDS WRONGLY STATED AS 2007-08 AS AGAINST 2009-10. THE DEPAR TMENTAL REPRESENTATIVE (DR) WOULD DURING THE HEARING BRING FORTH THIS ASPECT WI TH REFERENCE TO FORM NO.36 FILED BY THE REVENUE. THE SAME IN FACT IS ALSO APPARENT F ROM PARA 1 OF THE TRIBUNALS ORDER, WHICH STATES THE APPEALS TO BE CROSS APPEALS FOR AY 2009-10. IN VIEW OF THE SAME, THE NUMERALS 2007-08 IN THE IMPUGNED ORDER AT PAGE 1 IN THE CAUSE TITLE OF THE IMPUGNED ORDER, BE READ A S 2009-10. WE DECIDE ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 17 , 2018 SD/- SD/- (N.K.CHOUDHARY) (SANJ AY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 /01/2018. PK/ PS COPY OF THE ORDER FORWARDED TO: (1) M/S K.C. LAND & FINANCE LTD., NAWANSHAHR (2) THE DY. CIT, CENTRAL CIRCLE II, JALANDHAR . (3) THE CIT(A)-1, LUDHIANA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T. TRUE COPY BY ORDER