M/s Astra Zeneca Pharma India Ltd., Bangalore V. JCIT, Bangalore

MA 46/BANG/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6803 (ITAT-BANGALORE)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1996-1997
• Appeal Filed On: 12-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA CHOWDHRY CITIIDR
• Assessee Lawyers: H V GOWTHAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.46/BANG/2011 (IN ITA NO.1224/BANG/2010 ASSESSMENT YEAR : 1996-97 M/S. ASTRA ZENECA PHARMA INDIA LTD., P.B. NO.2483, OFF BELLARY ROAD, HEBBAL, BANGALORE 560 024. PAN: AABCA1722B : APPLICANT VS. THE JOINT COMMISSIONER OF INCOME TAX, (LTU), BANGALORE. : RESPONDENT APPLICANT BY : SHRI H.V. GOWTHAMA, C.A. RESPONDENT BY : SMT. ARCHANA CHOWDHRY, CIT-II(DR) DATE OF HEARING : 26.08.2011 DATE OF PRONOUNCEMENT : 06.09.2011 O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE SEEKING CERTAIN RECTIFICATION IN THE ORDER PASSED BY THE TRIBUNAL D ATED 31.05.2011 IN ITA NO.1224/BANG/2011. 2. THE LD. AR SUBMITTED THAT THERE IS A TYPOGRAPHIC AL ERROR IN PARA 13(D) OF THE ORDER DATED 31.05.2011 WHEREIN DATE BEFORE WHICH THE AO HAS TO MP NO.46/BANG/11 PAGE 2 OF 3 PASS THE ORDER AS PER SECTION 1532(A) IS MENTIONED AS 31/03/2008, WHICH SHOULD HAVE BEEN MENTIONED AS 31.12.2007. IN THIS REGARD, REFERENCE IS DRAWN TO PARA 8 OF THE ORDER WHEREIN IT WAS MENTION ED THAT TIME BARRING DATE FOR REASSESSMENT IN TERMS OF SECOND PROVISION OF SECTION 153(2A) WAS 31.12.2007. THE LD. AR PRAYED THAT THE ORDER OF THE TRIBUNAL MAY BE RECTIFIED IN PARA 13(D) OF THE ORDER OF THE TRIBUNA L TO MENTION IT AS 31/12/2007 (INSTEAD OF 31/03/2008). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON VERIFYING OUR ORDER DATED 31.5.2011, WE DO FIND THAT THERE IS AN APPARENT TYPOGRAPHICAL ERROR IN PARA 13(D) OF THE O RDER AS CLAIMED BY THE LD. AR. THE CORRECT DATE IS 31.12.2007 AND NOT 31.03. 2008 AS MENTIONED IN THE ORDER IN PARA 13(D). THE REVENUE ALSO ACKNOWLE DGED OF THIS GENUINE MISTAKE. THEREFORE PARA 13(D) IN THE ORDER OF THE TRIBUNAL DATED 31.5.2011 IS MODIFIED AS UNDER: 13. (D) DATE BEFORE WHICH THE AO HAS TO PASS THE ORDER AS PER SECTION 153(2A) : 31/12/2007. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF SEPTEMBER, 2011. SD/- SD/- ( SMT. P. MADHAVI DEVI ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 6 TH SEPTEMBER, 2011. DS/- MP NO.46/BANG/11 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.