The income Tax Officer, Ward-2(4), Vijayawada V. Chandra Prakash Sachdeva, Vijayawada

MA 50/VIZ/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2509 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 30-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M .A.NO. 5 0 /VIZ/201 8 (ARISING OUT OF I.T.A NO. 432 /VIZ/201 6 ) ( / ASSESSMENT YEAR : 20 07 - 08 ) INCOME TAX OFFICER WARD - 2(4) VIJAYAWADA VS. SRI CHANDRA PRAKASH SACHDEVA B - 30, ECOSPACE, SIVA SANKAR NAGAR DONKA ROAD, PATAMATA VIJAYAWADA [PAN :ABJPC1755E] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI D.K.SONOWAL, CIT DR / RESPONDENT BY : NONE / DATE OF HEARING : 30 . 0 8 . 201 9 / DATE OF PRONOUNCEMENT : 04 .0 9 . 201 9 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : IN THE INSTANT CASE, THE REVENUE HAS FILED MISCELLANEOUS APPLICATION AGAINST THE APPEAL ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NO.432/VIZ/2016 DATED 03.08.2018 STATING THAT THERE WAS MISTAKE IN THE CAUSE TITLE OF THE 2 M .A. NO . 5 0 /VIZ/201 8 , A.Y.20 07 - 08 CHANDRA PRAKASH SACHDEVA, VIJAYAWADA ORDER WITH REGARD TO MENTIONING OF ASSESSMENT YEAR . IT WAS SUBMITTED THAT INSTEAD OF 2007 - 08, IT WAS MENTIONED AS A.Y.2006 - 07. THE CORRECT ASSESSMENT YEAR IS 2007 - 08. 2. WE HAVE GONE THROUGH THE RECORDS AND FIND THAT THERE WA S A MISTAKE CREPT IN THE ORDER WITH REGARD TO ASSESSMENT YEAR I N THE CAUSE TITLE . THEREFORE, THE ASSESSMENT YEAR IN THE CAUSE TITLE OF THE APPEAL ORDER IN I.T.A. NO.432/VIZ/2016 DATED 03.08.2018 STANDS MODIFIED ACCORDINGLY AND SHOULD BE READ AS UNDER : FOR ASSESSMENT YEAR 2006 - 07 READ ASSESSMENT YEAR 2007 - 08 3. IN THE RESULT , THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER 2019. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 04 . 09 .2019 L.RAMA, SPS 3 M .A. NO . 5 0 /VIZ/201 8 , A.Y.20 07 - 08 CHANDRA PRAKASH SACHDEVA, VIJAYAWADA / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - SRI CHANDRA PRAKASH SACHDEVA , B - 30, ECOSPACE, SIVA SANKAR NAGAR, DONKA ROAD, PATAMATA, VIJAYAWADA 2. / THE REVENUE INCOME TAX OFFICER , WARD - 2(4) , VIJAYAWADA 3. THE PR. COMMISSIONER OF INCOME TAX , VIJAYAWADA 4. THE COMMISSIONER OF INCOME TAX (APPEALS), KURNOOL 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM