M/s Narinder Kumar Single, Patiala V. ITO, Patiala

MA 61/CHANDI/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7500 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-01-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 29-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: A BENCH: CH ANDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM MISC APPLICATION NO. 61/CHD/2011 ARISING OUT OF ITA NO. 370/CHANDI/2011 ASSESSMENT YEAR: 2006-07 M/S NARINDER KUMAR SINGLA V I.T.O. WARD-1, PATIA LA PROP NARINDER KUMAR 3736, STREET DOGRAN, PATIALA ABKPS 6822 K APPELLANT BY: NONE RESPONDENT BY: SMT. PRABHJOT KAUR, DR DATE OF HEARING: 6.1.2012 DATE OF PRONOUNCEMENT: 30.01.2012 ORDER D K SRIVASTAVA: THE MISC APPLICATION FILED BY THE D EPARTMENT READS AS UNDER:- RESPECTFULLY THE FOLLOWING IS SUBMITTED FOR KIND C ONSIDERATION AND NECESSARY ADJUDICATION BY THE HON'BLE BENCH. THAT ITA NO. 370/CHD/2011 IN THE ABOVE CAPTIONED CA SE WAS DECIDED BY THE HON'BLE BENCH VIDE ORDER DATED 14.7.2011. THAT APPEAL HAD BEEN FILED AGAINST UPHOLDING OF PEN ALTY U/S 271(1)(C) LEVIED BY THE AO. THAT PENALTY U/S 271(1)(C) WAS LEVIED AT RS. 3,50,0 00/- WHICH WAS UPHELD BY THE LD. CIT(A) VIDE HIS ORDER DATED 15.3.2011. THAT WHILE DECIDING THE APPEAL, IN PARA 10 OF THE O RDER THE HON'BLE BENCH HAS INADVERTENTLY MENTIONED THE AMOUNT OF PENALTY U /S 271(1)(C) AT RS. 27,430/-. THAT AS THE APPEAL WAS AGAINST UPHOLDING OF PENALTY OF RS. 3,50,000 THERE HAS CREPT IN A MISTAKE IN THE IMPUGNED ORDER AND IT IS PRAYED THAT THE SAME MAY KINDLY BE RECTIFIED. THE MISC. APPLICATION MAY KINDLY BE ADJUDICATED ACC ORDINGLY. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE APPEAL FILED BY THE ASSESSEE BEARING ITA NOS. 369 AND 370/CHD/2011 WERE DISPOSED OFF BY THIS TRIBUNAL VIDE ITS ORDER DATED 14.7.2011. APPEAL BE ARING ITA NO. 369/CHD/2011 FILED BY THE ASSESSEE WAS DISMISSED WHEREAS THE OTH ER APPEAL BEARING ITA NO. 370/CHD/2011 WAS ALLOWED BY THIS TRIBUNAL. ITA NO. 370/CHD/2011 WAS DIRECTED MISC APPLICATION NO. 61/CHD/2011 ARISING OUT OF ITA NO. 370/CHD/2011 NARINDER KUMAR SINGLA V. ITO 2 AGAINST THE ORDER PASSED BY THE LD. CIT(A) ON 15.3. 2011 BY WHICH HE HAS CONFIRMED THE PENALTY OF RS. 3,50,000/- LEVIED BY T HE AO. ON APPEAL, THE AFORESAID PENALTY WAS CANCELLED BY THIS TRIBUNAL BY ITS ORDER REFERRED TO ABOVE. BY INADVERTENCE THE AMOUNT OF PENALTY WAS MENTIONED AT RS. 27, 430/- IN PARA 10 OF THE AFORESAID ORDER OF THE TRIBUNAL AS AGAINST RS. 3,50,000/-. THE AFORESAID MISTAKE IS QUITE APPARENT FROM RECORD AND IS THEREF ORE RECTIFIED. THE AMOUNT OF PENALTY MENTIONED IN PARA 10 AT RS. 27,430/- SHOULD BE READ AS RS. 3,50,000/-. 3. MISC APPLICATION FILED BY THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED ON 30.01.2012 SD/- SD/- (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBEER ACCOUNTANT MBMER CHANDIGARH: THE 30 .01.2012 SURESH COPY TO: 1. THE APPELLANT, NARINDER KUMAR SINGLA 2. THE RESPONDENT, ITO 3. THE CIT(A), PATIALA 4. THE LD. CIT, PATIALA 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH