Satyam Rupesh, Nawada V. ITO, Ward-2(5), , Biharsharif

MA 63/PAT/2019

AI Insights

The case involves a miscellaneous application by the assessee, Satyam Rupesh, seeking rectification of a mistake in the Tribunal's earlier order dated June 21, 2019. The mistake pertained to the incorrect mention of the assessee's name as 'Satyam Prakash' instead of 'Satyam Rupesh'. During the hearing of the miscellaneous application, no representative appeared on behalf of the assessee, but the error was acknowledged and corrected by the Tribunal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 301454 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-12-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 06-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA (VIRTUAL HEARING AT KOLKATA) BEFORE SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER MA No.63/Pat/2019 (Arising out of ITA No. 234/Pat/2018) Assessment Year: 2009-10 Satyam Rupesh Prop. M/s. Tutu Raj Laxmi Jewellers, Mirazpur, Sonarpatti Road, Nawada – 805110. [PAN: AJQPR 0987 E] Vs. ITO, Ward-2(5), Biharsharif (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Rupesh Agrawal, Sr. DR Date of Hearing : 14.12.2022 Date of Pronouncement : 16.12.2022 O R D E R PER SONJOY SARMA, JM: By this miscellaneous application, the assessee is seeking rectification of mistake allegedly to have crept in the order of the Tribunal dated June 21, 2019 passed in ITA No. 234/Pat/2018. 2. At the time of hearing of this miscellaneous application before us, none has appeared on behalf of the assessee. However, as rightly pointed out by the assessee that there is a typographical mistake in the order of the Tribunal dated June 21, 2019 (supra) in mentioning the name as “Satyam Prakash” instead “Satyam Rupesh”. Since the said mistake is clearly apparent from record, we rectify the same by directing that the name as mentioned in the cause title of the order of the Tribunal dated June 21, 2019 (supra) be read as “Satyam Rupesh” instead of “Satyam Prakash”. MA No.63/PAT/2019 Satyam Rupesh A.Y. 2009-10 2 3. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 16.12.2022. Sd/- Sd/- (GIRISH AGRAWAL) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated:16.12.2022. Biswajit, Sr. P.S. Copy to: 1. The Appellant: Satyam Rupesh. 2. The Respondent: ITO, Ward-2(5), Biharsharif. 3. The CIT, 4. The CIT (A) 5. The DR Concerned Bench //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata