Appeal details
Counselvise Citation
[2016] 124 COUNSELVISE.COM (IT) 3941 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
28-03-2016
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
18-03-2016
Assessment Year
2008-2009
Appeal Filed On
13-01-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV, JM, & SHRI MANISH BORAD , AM. M.A. NO.5/AHD/2016 IN ITA NO.120/AHD/2012 ASST. YEAR: 2008-09 QUALITY BPO SERVICES PVT. LTD., (NOW KNOWN AS QX KPO SERVICES PVT. LTD., 401, GNFC INFO TOWER, S.G. HIGHWAY, BODAKDEV, AHMEDABAD. VS. ACIT (OSD), CIRCLE-5, AHMEDABAD. APPELLANT RESPONDENT PAN AAACQ 1087 G APPELLANT BY SHRI TUSHAR SHAH, AR RESPONDENT BY SHRI NARENDRA SINGH, SR.DR DATE OF HEARING: 18/3/2016 DATE OF PRONOUNCEMENT: 28/03/2016 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION ARISING OUT OF ITA NO.120/AHD/2012 DATED 4/11/2015 FOR ASST. YEAR 2008 -09 HAS BEEN FILED BY THE ASSESSEE FOR RECTIFICATION OF MISTAKES MENTIONING THAT (1) IN THE APPELLATE ORDER, THE NAME OF AUTHORIZED REPRESENTATIVE IS MENTIONED AS SHRI TUSHAR HEMANI INSTEAD OF SHRI TUS HARSHAH. M.A. NO.5/AHD/2016 IN ITA NO. 120/AHD/2012 ASST. YEAR 2008-09 2 (2) UNDER THE CIRCUMSTANCES THE APPLICANT HUMBLY PR AYS YOUR HONOURS TO KINDLY RECTIFY THE ORDER AND JUSTICE BE PLEASE R ENDERED TO THE APPLICANT. (3) FOR YOUR ACT OF KINDNESS FOR ADMITTING THIS MI SCELLANEOUS APPLICATION, FOR RECALLING THE ORDER AND/OR RECTIFY ING THE ORDER AS AFORESAID, THE APPLICANT WILL BE HIGHLY OBLIGED TO YOUR HONOURS AS IT WOULD BE IN THE BEST INTEREST OF JUSTICE. (4) YOUR APPLICANT CRAVES LEAVE TO ADD, ALTER AND/ OR TO AMEND ALL OR ANY OF THE GROUNDS BEFORE THE FINAL HEARING. ( 5) PAN APPEARING IN THE ORDER IS AACO 1087G, WHICH IS NOT CORRECT. THE CORRECT PAN IS AACQ 1087 G. THIS ALSO REQUIRES RECTIFICATION. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL PLACED ON RECORD. ON GOING THROUGH THE TRI BUNAL ORDER IN ITA NO.120/AHD/2012 DATED 4/11/2015, WE FIND THAT THE M ISTAKES ARE APPARENT ARISING OUT OF THE ORDER IN MENTIONING THE NAME LD. AR AS SHRI TUSHAR HEMANI IN PLACE OF SHRI TUSHAR SHAH AND QUOTING OF PAN IN THE IMPUGNED ORDER. 3. THE MISTAKES ARE RECTIFIED AS UNDER :- I) THE NAME OF LD. AR MAY BE READ AS SHRI TUSHAR SHAH INSTEAD OF SHRI TUSHAR HEMANI. II) PAN MAY BE READ AS AAACQ 1087G IN PLACE OF PAN AAACO 1087G. M.A. NO.5/AHD/2016 IN ITA NO. 120/AHD/2012 ASST. YEAR 2008-09 3 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/03/ 2016 SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 28/03/2016 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 18/03/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 18/03/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 28/3/16 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER:
