Sri.T.P. Tomy, Cochin V. DCIT, Ernakulam

MA 50/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0230 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 07-03-2013
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. 50/COCH/2013 (ARSG. OUT OF I.T.A. NO.04/COCH/2009) ASSESSMENT YEAR : 2005-06 SHRI T.P. TOMY, 28/109, MAIN AVENUE, PANAMPILLY NAGAR, COCHIN-682 036 [PAN:AANPT 3879K] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), ERNAKULAM. (ASSESSEE -APPELLANT) (REVENUE-RESPOND ENT) ASSESSEE BY NONE-WRITTEN SUBMISSION BY ASSESSEE REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 24/05/2013 DATE OF PRONOUNCEMENT 24 /05/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION SEEKING RECTIFICATION OF MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 10- 08-2010 PASSED BY THE CO-ORDINATE BENCH IN ITA 04/COCH/2009. THE ASSESSEE HAS POINTE D OUT THAT THE ASSESSMENT YEAR HAS BEEN WRONGLY MENTIONED AS 2006-07 IN THE CAUS E TITLE, WHERE AS THE APPEAL WAS RELATED TO THE ASSESSMENT YEAR 2005-06. ACCORDIN GLY, THE ASSESSEE HAS REQUESTED THE BENCH TO CARRY OUT NECESSARY MODIFICATION IN THE OR DER CITED ABOVE. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, WRITTEN SUBMISSION WAS FILED ON BEHALF OF THE ASSESSEE POINTING OUT THE ERROR CI TED ABOVE. WE ALSO HEARD LD D.R AND SHE DID NOT OBJECT TO THE REQUEST MADE IN THIS MISC ELLANEOUS APPLICATION. M.P. NO.50/COCH/2013 2 3. HAVING REGARD TO THE SUBMISSIONS MADE BY BO TH THE PARTIES AND ON EXAMINATION OF RECORD, WE FIND THAT THERE IS A MISTAKE APPARE NT FROM RECORD IN THE IMPUGNED ORDER PASSED BY THE TRIBUNAL IN MENTIONING THE ASSESSMENT YEAR, I.E., THE ASSESSMENT YEAR HAS BEEN MENTIONED WRONGLY AS 2006-07 IN THE CAUS E TITLE INSTEAD OF 2005-06. 4. ACCORDINGLY WE ORDER THAT THE ASSESSMENT YEA R MENTIONED AS 2006-07 IN THE CAUSE TITLE OF THE ORDER REFERRED SUPRA SHOULD BE S UBSTITUTED BY 2005-06 AND SHOULD BE READ ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATI ON OF THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 24-05-2013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 24TH MAY, 2013 GJ COPY TO: 1. SHRI T.P. TOMY, 28/109, MAIN AVENUE, PANAMPILLY NAGAR, COCHIN-682 036 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2( 2), ERNAKULAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCH I. 4.THE COMMISSIONER OF INCOME-TAX, KOCHI 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN M.P. NO.50/COCH/2013 3