ACIT, Davangere V. Sree Murugarajendra Oil Industry Private Limited, Chitradurga

MA 63/BANG/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4834 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-09-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 01-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Assessee Lawyers: S RAMASUBRAMANIAN

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.63/BANG/2010 (ARISING OUT OF ITA NO.828/BANG/2008) ASSESSMENT YEAR : 2004-05 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, DAVANGERE. : APPELLANT VS. SREE MURUGARAJENDRA OIL INDUSTRY PRIVATE LIMITED, MATADAKURUBARAHATTI, DAVANGERE ROAD, CHITRADURGA. : RESPONDENT APPELLANT BY : SMT. JACINTA ZIMIK VASHAI, ADDL. CIT (DR) RESPONDENT BY : SHRI S. RAMASUBRAMANIAN, C.A. O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE REV ENUE SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 29 TH JANUARY, 2010 IN ITA NO.828/B/2008 FOR THE ASSESSMENT YEAR 2004-05. MP NO.63/B/10 PAGE 2 OF 3 2. THE LD. DR SUBMITTED THAT THE TRIBUNAL WAS MISIN FORMED OF THE DATE OF THE NOTICE ISSUED U/S. 143(2) SINCE IN THE ASSES SMENT ORDER IT WAS MENTIONED THAT THE NOTICE U/S. 143(2) WAS ISSUED ON 17.01.2005 WHEREAS THE CORRECT DATE OF THE ISSUANCE OF NOTICE WAS ON 1 7.10.2005, WHICH INFLUENCED THE TRIBUNAL TO PASS AN ORDER IN FAVOUR OF THE ASSESSEE. LD .DR SUBMITTED THAT HAD THE FACTS BEEN CORRECTLY PRESENT ED BEFORE THE TRIBUNAL, THE TRIBUNAL WOULD HAVE BEEN PLEASED TO DECIDE THE ISSUE IN FAVOUR OF THE REVENUE AND CONSIDERED TO PASS APPROPRIATE ORDER ON MERITS. A COPY OF THE NOTICE U/S. 143(2) WAS FILED BEFORE US BY THE R EVENUE, WHICH IS IN ORDER. LD. DR FURTHER SUBMITTED THAT IN VIEW OF THE ABOVE DISCREPANCY, THERE IS A MISTAKE APPARENT FROM THE RECORD AND THEREFORE THE ORDER OF THE TRIBUNAL DATED 29.01.2010 MAY BE RECALLED FOR FRESH HEARING. 3. THE LD. AR DID NOT CONTROVERT THE SUBMISSIONS OF THE LD. DR NOR ANY MATERIAL WAS FILED TO THE CONTRARY. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND FROM THE COPY OF THE NOTICE U/S. 143(2) FILED ON RECORD THAT THE NOTICE IS DATED 17.10.2005 AND IN THE OPERATIVE PART OF THE ORDER OF THE TRIBUNAL THE DATE IS MENTIONED AS 17.1.05 BASED ON THE TYPOGRAPHICAL ERROR IN THE ASSESSMENT ORDER. THEREFORE, WE ARE SATISFI ED THAT THERE IS A MISTAKE APPARENT ON THE RECORD AND ACCORDINGLY WE RECALL TH E ORDER OF THE TRIBUNAL DATED 29.01.2010. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FRESH HEARING IN THE NORMAL COURSE. 5. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. MP NO.63/B/10 PAGE 3 OF 3 PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF SEPTEMBER, 2010. SD/- SD/- ( SMT. P. MADHAVI DEVI ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 29 TH SEPTEMBER, 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.