U.P State Bridge Corpn. Ltd., Lucknow V. Dy. Commissioner of Income Tax, Lucknow

MA 47/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3474 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 20-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R N SHUKLA
• Assessee Lawyers: B P YADAV COST ACCOUNTANT

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.47 /LKW/20 15 (ARISING OUT OF I.T.A.NO.333/LKW/2012) ASSESSMENT YEAR:2008 - 09 M/S U.P. STATE BRIDGE CORPN. LTD., 16, MADAN MOHAN MALVIYA MARG, LUCKNOW. PAN:AAACV3258K VS. DY.C.I.T., RANGE - 1, LUCKNOW. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI B. P. YADAV, COST ACCOUNTANT RESPONDENT BY SHRI R. R. N. SHUKLA, D. R. DATE OF HEARING 17/07/2015 DATE OF PRONOUNCEMENT 1 3 /08/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE CONTENDING THAT IN PARA 33, IT HAS BEEN STATED THAT THE APPEAL FOR ASSESSMENT YEAR 89 - 90 IS ALLOWED FOR STATISTICAL PURPOSES WHEREAS THE SAME SHOULD HAVE BEEN THAT THE APPEAL FOR ASSESSMENT YEAR 2008 - 09 IS ALLOWED FOR STATISTICAL PURPOSES. 2. IT IS ALSO SUBMITTED THAT FOR THE SAME MISTAKE, A MISC. APPLICATION WAS FILED IN M.A.NO.38/LKW/2014 BUT IN THE MISC. APPLICATION ORDER ALSO, SAME MISTAKE HAS CREPT AGAIN. LEARNED D.R. OF THE REVENUE HA D NOTHING TO SAY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT IN PARA 28 OF THE IMPUGNED TRIBUNAL ORDER, THE ASSESSEES APPEAL FOR ASSESSMENT YEAR [ 2 ] 2008 - 09 IN I.T.A. N O.333/LKW/2012 WAS TAKEN UP AND IN PARA 32 OF THE ORDER, IT WAS HELD THAT THIS APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES BUT BY MISTAKE IN PARA 33, THE ASSESSMENT YEAR 89 - 90 HAS BEEN WRONGLY MENTIONED INSTEAD OF ASSESSMENT YEAR 2008 - 09 . IN THE MISC. APPLICATION ORDER, PARA 33 HAS BEEN CHANGE D AND MODIFIED BUT THE MODIFICATION WAS MADE AT A WRONG PLACE. THEREFORE, WE NOW RE MODIFY PARA 33 OF THE IMPUGNED TRIBUNAL ORDER, WHICH SHOULD BE READ AS UNDER: 33. IN THE COMBINED RESULT, THE A PPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 88 - 89, 89 - 90 AND 90 - 91 ARE DISMISSED AND THE APPEAL OF THE ASSESSEE FOR 92 - 93 IS PARTLY ALLOWED AND APPEAL FOR ASSESSMENT YEAR 2008 - 09 IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 3 /08/2015 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR