ACIT, Bangalore V. M/s Vinayaka Enterprises, Bangalore

MA 53/BANG/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3690 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 17-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO. 53/BANG/2010 (ARISING OUT OF ITA NO.548/BANG/2010) ASSESSMENT YEAR : 2004-05 THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 6(1), BANGALORE. : APPLICANT VS. M/S. VINAYAKA ENTERPRISES, NO.37, I MAIN ROAD, RAMACHANDRAPURAM, BANGALORE 560 020. : RESPONDENT APPLICANT BY : SMT. JACINTA ZIMIK VASHAI, ADDL. CIT (DR) RESPONDENT BY : SHRI NARENDRA SHARMA O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE REVENU E FOR THE A.Y. 2004-05 STATING THAT IN THE CAUSE TITLE OF THE ORDE R OF THE TRIBUNAL DATED 30.12.2009, THE ASSESSMENT YEAR IS SHOWN AS 2005-0 6 WHILE THE CORRECT ASSESSMENT YEAR IS 2004-05 AS MENTIONED IN THE BODY OF THE ORDER. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT DUE TO TYPOGRAPHICAL ERROR, THE ASSESSMENT YEAR IN M.P. NO. 53/BANG/2010 PAGE 2 OF 2 THE CAUSE TITLE IS WRONGLY MENTIONED AS 2005-06 A ND THE CORRECT ASSESSMENT YEAR IS 2004-05. ACCORDINGLY, WE SUBSTI TUTE THE ASSESSMENT YEAR IN THE CAUSE TITLE OF THE ORDER OF THE TRIBUNA L DATED 30.12.2009 IN ITA NO. 548(BANG)/2009 TO READ AS UNDER: ASSESSMENT YEAR : 2004-05 3. EXCEPT FOR THE ABOVE MODIFICATION, THE REST OF T HE ORDER OF THE TRIBUNAL REMAINS UNCHANGED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF JULY, 2010. SD/- SD/- ( SMT. P. MADHAVI DEVI ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 9 TH JULY, 2010. DS/- COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.