Smt. Amita Narang, Jammu V. The Joint Commissioner of Income Tax, Range - II, Jammu

MA 59/ASR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6138 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-02-2018
• Assessment Year: 2006-2007
• Appeal Filed On: 21-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BALWINDER KAUR LD
• Assessee Lawyers: K R JAIN LD

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.59(AM R)/2017 ARISING OUT OF ITA NO.375(AMR)/2017 ASSESSMENT YEAR:2006- 07 SMT. AMITA NARANG, C/O. M/S. MURPHY RADIOS VEER MARG, RESIDENCY ROAD, JAMMU PAN:AALPN-1549E VS. JT. CIT, RANGE-II, JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. K.R.JAIN (LD. ADV.) RESPONDENT BY:SMT. BALWINDER KAUR (LD.DR) DATE OF HEARING: 02.02.2018 DATE OF PRONOUNCEMENT: 07.02.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE APPELLANT ON THE GROUND THAT THE AFORESAID APPEAL PE RTAINS TO ASST. YEAR (A.Y) 2009-10, HOWEVER, IN THE ORDER DATED 16. 01.2017 PASSED BY THIS BENCH REFLECTS THAT THE ASST. YEAR HAS BEEN MENT IONED AS 2006-07 IN THE CAPTIONED HEAD AS WELL AS FIRST PARAGR APH OF THE ORDER, THEREFORE, THE MISTAKE IS APPARENT FROM RECORD AND MAY KINDLY BE RECTIFIED. 2. WE HAVE GONE THROUGH WITH THE ORDER DATED 16 TH JANUARY, 2017 PASSED BY THIS BENCH AS WELL AS IMPUGNED ORDER DATED 25 TH MAY, 2015 PASSED BY THE LD. CIT(A) AS WELL AS ASSESSMENT ORDER DATED 27.12.2011 PASSED BY THE ASSESSING OFFICER AS WELL AS PENALT Y ORDER DATED 28.08.2014 PASSED BY THE ASSESSING OFFICER. IT IS NOT IN DOUBT THAT ASSESSMENT YEAR RELEVANT TO THE APPEAL UNDER CONSIDE RATION RELATES TO 2009-10, HOWEVER, IN THE COLUMN NO.3 OF F ORM NO.36, THE ASSESSEE HAS MENTIONED THE ASSESSMENT YEAR AS 2006-07 ON WH ICH M.A.NO.59/AMR/2017(A.Y.2006-07) SMT. AM ITA NARANG, JAMMU VS. JT. CIT 2 BASIS, IN THE ORDER PASSED BY THIS BENCH ALSO SHOWN AS ASST. YEAR (A.Y) 2006-07. THE MISTAKE SEEMS TO BE OCCURRED INADVERTENTLY AND BECAUSE OF THE MENTIONING WRONG ASSESSMENT YEAR IN FORM NO.36 B Y THE ASSESSEE. WHILE CONSIDERING THE APPLICATION OF THE ASSESSEE, I T WAS ALSO OBSERVED BY THE BENCH THAT IN THE FIRST PARAGRAPH OF T HE ORDER, THE DATE OF THE IMPUGNED ORDER HAS BEEN MENTIONED AS 21 ST MAY, 2014 WHEREAS THE IMPUGNED ORDER REFLECTS THE DATE OF DECISION 21 ST MAY, 2015 AND IT SEEMS THAT THE YEAR OF THE ORDER INSTEAD O F 2015 WRITTEN THE YEAR 2014 INADVERTENTLY, THEREFORE, THE SAME IS A LSO REQUIRES TO BE RECTIFIED. THE AFORESAID RECTIFICATIONS DOES NOT AMOUNT TO INTERFE RENCE IN THE MERIT OF THE CASE AND JUST RELEVANT FOR ASSESSMENT YEA R CONCERNED, HENCE, THE ASSESSMENT YEAR IN THE ORDER DATED 16 TH JANUARY, 2017 BE READ AS 2009-10 INSTEAD OF ASST. YEAR (A.Y) 2006-07 A ND THE DATE OF IMPUGNED ORDER MAY BE READ AS 21 ST MAY, 2015 INSTEAD OF 21 ST MAY, 2014 IN THE PARA 1 OF ORDER PASSED BY ITAT IN THE INST ANT CASE. ORDERED ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FOR RECTI FICATION U/S.254(2) BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.02.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:07.02.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) AMITA NARANG, VEER MARG, RESIDENCY ROAD, JAMM U (2) THE JCIT, R-II, JAMMU (3) THE CIT(A), JAMMU (4) THE CIT,JAMMU (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER