ACIT, Chandigarh V. Late Sh. Ishar Singh Prop., Chandigarh

MA 47/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7059 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR.B.R.R KUMAR, ACCOUNTANT MEMBER M.A. NO. 47/CHD/2018 (IN ITA NO. 959/CHD/2014) ASSESSMENT YEAR: 2006-07 THE ACIT, VS. MS. KIRAN BALA, CIRCLE 2(1), L/H OF LATE SH. ISHAR SINGH, CHANDIGARH PROP. M./S S.P. TRADING, 182/65, INDUSTRIAL AREA, PHASE-1, CHANDIGARH PAN NO.AECPS9572P & C.O. NO.50/CHD/2014 (IN ITA NO. 959/CHD/2014) ASSESSMENT YEAR: 2006-07 MS. KIRAN BALA, VS. THE ACIT, L/H OF LATE SH. ISHAR SINGH, CIRCLE 2(1), PROP. M./S S.P. TRADING, CHANDIGARH 182/65, INDUSTRIAL AREA, PHASE-1, CHANDIGARH PAN NO.AECPS9572P (APPELLANT) (RESPONDENT) APPELLANT BY : SH. MANJIT SINGH , SR.DR RESPONDENT BY : NONE DATE OF HEARING : 24.08.2018 DATE OF PRONOUNCEMENT : 24.08.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 22.1.2018 HAS B EEN MOVED BY THE DEPARTMENT PLEADING THEREIN THAT A MISTAKE APPA RENT ON RECORD HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 04.07.2017 . IT HAS BEEN FURTHER 2 M.A. NO. 47/CHD/2018 IN ITA 959/CHD/2014- MS. KIRAN BALA L/H OF LATE SH. ISHAR SINGH, CHANDIG ARH PLEADED BY THE REVENUE THAT QUOTING THE TITLE OF TH E ORDER AS LATE SH. ISHAR SINGH PROP S.P. TRADING, CHANDIGARH IS LEGAL LY NOT CORRECT BECAUSE THE RESPONDENT IS A DEAD PERSON. IT HAS BEEN FURTHER SUBMITTED THAT THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER AN D THE ORDER OF THE LD. CIT(A) WAS ALSO PASSED TITLED AS SMT. KIRAN BALA L /H LATE SH. ISHAR SINGH. IT HAS ALSO BEEN SUBMITTED THAT THE APPEAL BEFORE THE HON'BLE ITAT WAS ALSO FILED QUOTING THE SAME TITLE. REVENUE HA S ALSO MADE REFERENCE TO THE COPIES OF PR CIT-1, CHANDIGARH LETTERS DATED 3. 11.2014 AND 15.12.2014, WHICH WERE ENCLOSED WITH THIS APPLICATION TO SUPPOR T THE PLEA TAKEN BY THE REVENUE. NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. 2. WE HAVE CONSIDERED THE ABOVE SUBMISSIONS OF THE LD. DR IN THIS RESPECT. ON GOING THROUGH THE PRESCRIBED FORM FOR F ILING OF APPEAL BEFORE THE APPELLATE TRIBUNAL (FORM NO.36), IT REVEALS THA T THE REVENUE / ACIT HIMSELF FILED THE NAME OF RESPONDENT AS LATE SH. I SHAR SINGH PROP. S.P. TRADING, CHANDIGARH, EVEN IN COLUMN NO. 11 OF TH E SAID FORM, THE NAME OF RESPONDENT IS SPELT OUT IDENTICALLY, WHICH HAS B EEN TAKEN AS TITLE OF THE APPEAL IN THE ORDER DATED 4.7.2017 OF THE TRIBUNAL. HOWEVER, SINCE THE TITLE OF THE CASE BEFORE THE LOWER AUTHORITIES WAS DIFFERENT, HENCE, WE DIRECT TO SUBSTITUTE THE TILE OF THE APPEAL / NAME OF APPE LLANT ACCORDINGLY TO AVOID ANY CONFUSION. 4. WE FIND THAT SIMILAR IS THE POSITION IN THE CASE OF CROSS OBJECTIONS FILED BY THE ASSESSEE VIDE C.O. NO. 50/CHD/2014. W E, ACCORDINGLY DIRECT THAT THE TITLE OF THE IMPUGNED ORDER BE SUBSTITUTED AS UNDER:- ITA NO. 959/CHD/2014 ASSESSMENT YEAR: 2006-07 3 M.A. NO. 47/CHD/2018 IN ITA 959/CHD/2014- MS. KIRAN BALA L/H OF LATE SH. ISHAR SINGH, CHANDIG ARH THE ACIT, VS. MS. KIRAN BALA, CIRCLE 2(1), L/H OF LATE SH. ISHAR SINGH, CHANDIGARH PROP. M./S S.P. TRADING, 182/65, INDUSTRIAL AREA, PHASE-1, CHANDIGARH PAN NO.AECPS9572P & C.O. NO.50/CHD/2014 (IN ITA NO. 959/CHD/2014) ASSESSMENT YEAR: 2006-07 MS. KIRAN BALA, VS. THE ACIT, L/H OF LATE SH. ISHAR SINGH, CIRCLE 2(1), PROP. M./S S.P. TRADING, CHANDIGARH 182/65, INDUSTRIAL AREA, PHASE-1, CHANDIGARH PAN NO.AECPS9572P HOWEVER, THE REST OF THE FINDINGS OF THE TRIBUNAL O N THE ISSUES WILL REMAIN, AS SUCH. 6. A SEPARATE CORRIGENDUM TO THE ORDER DATED 04.07. 2017 BE ISSUED IN THIS RESPECT. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED TO THE ABOVE EXTENT ONLY. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24.08.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR