Lyon DC, Solan V. ITO, Solan

MA 47/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3157 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 26-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER M.A. NO. 47/CHD/2015 ITA NO. 130/CHD/2012 ASSESSMENT YEAR: 2008-09 THE LYON DC, VS THE ITO, SOLAN PARWANOO PAN NO.AABFL8891P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURINDER BABBAR RESPONDENT BY : SHRI DR. AMARVEER SINGH DATE OF HEARING : 03.07.2015 DATE OF PRONOUNCEMENT : 07/07/2015 ORDER PER T.R.SOOD THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SOU GHT RECTIFICATION OF AN ERROR WHICH HAS CREPT INTO THE ORDER OF THE TRIBUNA L VIDE ORDER DATED 21.01.2015 2. BOTH THE PARTIES WERE HEARD. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT ONLY ERROR POINTED OUT BY LD. COUNSEL FOR THE ASSESSEE IS THAT TRIBUNAL HA D HEARD GROUP OF FIVE APPEALS OF THE ASSESSEE FOR DIFFERENT ASSESSMENT YEARS BUT WHILE GIVING FINAL ADJUDICATION, ITA NO. 130/CHD/2012 WAS OMITTED TO B E MENTIONED. 4. WE FIND THE CONTENTION OF THE LD. COUNSEL IS COR RECT. THE ISSUE RAISED IN ITA NO. 130/CHD/2012 IS COMMON WITH THE OTHER APPEA LS WHICH HAS BEEN ADJUDICATED VIDE PARA 13. HOWEVER, VIDE PARAS 21 & 22, THE NUMBER OF APPEAL, I.E. ITA NO. 130/CHD/2012 WAS NOT MENTIONED. WE AL SO NOTE ON SUE MOTTO BASIS THAT IN PARA 3 (PAGE 1) AND PARA 22 (PAGE 12), THE YEAR OF THE APPEALS HAVE 2 BEEN WRONGLY MENTIONED. THE CORRECT YEAR OF APPEAL IN ITA NO. 126/CHD/2014 (AS MENTIONED IN PARA 3) IS ITA NO.126/CHD/2012 . SIMILARLY, IN PARA NO.22 THE CORRECT YEAR OF ITA IS 129/CHD/2012 INSTEAD OF 129/CHD/2015. ACCORDINGLY, WE SUBSTITUTE PARA NO. 3 (FIRST LINE CONTAINING ITA NO .), PARA 21 (FIRST LINE CONTAINING ITA NO) & PARA 22 OF THE ORIGINAL CONSOL IDATED ORDER OF THE TRIBUNAL AS UNDER:- 3. FIRST WE SHALL DEAL WITH ITA NO. 126/CHD/2012 , WHEREIN 21. ITA NOS. 127 TO 130/CHD/2012 : THE FACTS AND ISSUES .. 22. IN THE RESULT, APPEAL IN ITA NOS. 126 TO 128/CHD/2012 AND 130/CHD/2012 ARE PARTLY ALLOWED WHEREAS APPEAL IN ITA NO. 129/CHD/2012 IS ALLOWED. 5. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/07/2015. SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 7 TH JULY, 2015 RKK COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR