The Income-tax Officer, Jalandhar V. M/s Omsons International, Jalandhar

MA 52/ASR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6137 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 11-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO.52(ASR)/2017 (ARISING OUT OF I.T.A NO.55(ASR)/2015) ASSESSMENT YEAR: 2010-11 INCOME TAX OFFICER, WARD,1(3), JALANDHAR VS. M/S OMSONS INTERNATIONAL, MODEL HOUSE ROAD, BASTI SHEIKH, JALANDHAR PAN: AAAFO1348R (APPLICANT) (RESPONDENT) APPLICANT BY : BALWINDER KAUR (DR) RESPONDENT BY: NONE DATE OF HEARING : 02.02.2018 DATE OF PRONOUNCEMENT : 07.02.2018 ORDER PER SANJAY ARORA, AM THIS IS A MISCELLANEOUS APPLICATION BY THE REVENUE ARISING OUT OF THE ORDER DATED 21.02.2017 BY THE TRIBUNAL IN THE CAPTIONED A PPEAL BY THE ASSESSEE, WHICH WAS ADJUDICATED BY IT ALONG WITH REVENUES APPEAL ( ITA NO.68(ASR)/2015). 2. THE ONLY MISTAKE SOUGHT TO BE RECTIFIED PER THE INSTANT APPLICATION IS THAT THE ASSESSMENT YEAR MENTIONED IN THE CAUSE TITLE IS 20 09-10 AS AGAINST 2010-11, FOR WHICH YEAR THE CROSS APPEALS WERE DECIDED BY THE TR IBUNAL. 3. A PERUSAL OF FORM NO.36 AS WELL AS THE ORDER BY THE FIRST APPELLATE AUTHORITY DATED 18.11.2014, UNDER CHALLENGE BEFORE THE TRIBUN AL, ABUNDANTLY CLARIFIES THE MA NO.52/ASR/2017 (A.Y:2010-11) (ARISING OUT OF ITA NO.55(ASR)/2015) ITO VS. OMSONS INTERNATIONAL 2 SAME TO BE A MISTAKE. IN FACT, THE FIRST PARA OF TH E IMPUGNED ORDER ITSELF MENTIONS THAT THESE ARE CROSS APPEALS BY THE ASSESSEE AND TH E REVENUE FOR ASSESSMENT YEAR 2010-11. UNDER THE CIRCUMSTANCES, WE HAVE NO HESITA TION IN ALLOWING THE REVENUES APPLICATION. FURTHER, GIVEN THE FACT THAT THE MISTAKE UNDER REFERENCE IS CLEARLY MANIFEST AND BORNE OUT BY THE RECORD, WE DI D NOT CONSIDER IT NECESSARY TO ADJOURN THE HEARING, I.E., AS REQUESTED BY THE LD. COUNSEL FOR THE ASSESSEE IN VIEW OF HIS BEING, AS STATED, ENGAGED IN FILING APPEALS. TH E ASSESSMENT YEAR AND THE CAUSE TITLE OF THE IMPUGNED ORDER IN RESPECT OF THE CAPTI ONED APPEAL IS, THEREFORE, MODIFIED AND, ACCORDINGLY, BE READ AS 2010-11. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 07,2 018 SD/- SD/- (N.K.CHOUDHARY) ( SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:07/02/2018. PK/ PS COPY OF THE ORDER FORWARDED TO: (1) M/S. OMSONS INTERNATIONAL MODEL HOUSE ROAD, JALANDHAR (2) THE ITO, 1(3), JALANDHAR (3) THE CIT(A), JALANDHAR. (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T. TRUE COPY BY ORDER