Dillip Kumar Khatai, Bhubaneswar V. ACIT, Central Circle-1, Bhubaneswar

MA 6/CTK/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3171 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-08-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 26-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application Nos.03&06/CTK/2022 (Arising out of IT A No.228/CT K/2019 & IT(SS)A No.55/CTK/2019) (नििाारण वषा / AYs. :2016-2017 & 2012-2013) Dillip Kumar Khatai, L-29, Baramunda Housing Board Colony, Baramunda, Bhubaneswar-751003 Vs ACIT, Central Circle-1, Bhubaneswar PAN No. : ABCPK 7525 P (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri S.K.Agrawalla, CA िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तािीख / Date of Hearing : 19/08/2022 घोषणा की तािीख/Date of Pronouncement : 19/08/2022 आदेश / O R D E R Per Arun Khodpia, AM: These two miscellaneous applications are filed by the assessee against the consolidated order of the Tribunal passed in ITA No.228/CTK/2019 & IT(SS)A No.55/CTK/2019, dated 08.04.2022. 2. It was the submission of the ld. AR that in the cause title of the order dated 08.04.2022, in both the appeals of the assessee, the assessment years have wrongly been mentioned as 2011-2012 & 2012- 2013, whereas the correct assessment year in ITA No.228/CTK/2019 to be mentioned as Assessment Year 2016-2017 and similarly the correct assessment year in IT(SS)A No.55/CTK/2019 to be mentioned as Assessment Year 2012-2013. Therefore, ld. AR submitted that there is an MA Nos.03&06/CTK/2022 2 apparent mistake in the above order of the Tribunal, which needs to be rectified. 3. In reply, ld. Sr.DR also agreed to the above contentions of the ld. AR. 4. We have considered rival submissions. Admittedly, the appeal filed by the assessee in ITA No.228/CTK/2019 is pertaining to Assessment Year 2016-2017 and the appeal in IT(SS)A No.55/CTK/2019 is relating to Assessment Year 2012-2013, however, in the cause title of the order dated 08.04.2022, the assessment years in both the appeals have been mentioned as A.Ys.2011-2012 & 2013-2014, which is a mistake apparent from the order of the Tribunal. Therefore, we rectify the order dated 08.04.2022 to the extent that the incorrect assessment years mentioned in the cause title against ITA No.228/CTK/2019 & IT(SS)A No.55/CTK/2019 in the case of assessee (Dillip Kumar Khatai) only, be read as Assessment Year 2016-2017 in ITA No.228/CTK/2019 and Assessment Year 2012-2013 in IT(SS)A No.55/CTK/2019, respectively. We order accordingly. 5. In the result, both miscellaneous applications filed by the assessee are allowed to the extent as indicated above. Order pronounced and dictated in the open court on 19/08/2022. Sd/- (GEORGE MATHAN) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 19/08/2022 Prakash Kumar Mishra, Sr.P.S. MA Nos.03&06/CTK/2022 3 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//