M/s Rana Sugars Ltd., Chandigarh V. Addl. CIT, Chandigarh

MA 65/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3537 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 24-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO.65/CHD/2015 ARISING OUT OF ITA NO.429/CHD/2011 (ASSESSMENT YEAR : 2007-08) M/S RANA SUGARS LTD., VS. THE ADDL.C.I.T., CHANDIGARH. RANGE-1, CHANDIGARH. PAN: AABCR6744C (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI T.N. SINGLA RESPONDENT BY : SMT.RAJINDER KAUR, DR DATE OF HEARING : 06.11.2015 DATE OF PRONOUNCEMENT : 06.11.2015 O R D E R PER RANO JAIN, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPL ICANT FOR RECTIFICATION OF MISTAKE APPARENT FROM RECORD I N THE ORDER OF THE TRIBUNAL DATED 28.1.2015 IN ITA NO.429/CHD/2 011. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT IN T HE LAST LINES OF PARA 24 OF THE ORDER OF THE TRIBUNAL, THE WORD ALLOW HAS BEEN WRITTEN INSTEAD OF DISALLOW 2 3. WE HAVE PERUSED THE ORDER OF THE I.T.A.T. ON PA GE 17 OF THE ORDER. THE ISSUE RELATING TO BUILDING, MAC HINERY AND REPAIR WAS BEING DISCUSSED AT PARA 23. WHILE ADJU DICATING THE ISSUE, THE I.T.A.T. RELIED UPON THE ORDER OF TH E I.T.A.T. IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2006-07 IN C.O.NO.20/CHD/2011. RELYING ON THE SAID ORDER IN PARA 24, THE I.T.A.T. HELD AS UNDER : 24. FOLLOWING THE ABOVE PRINCIPLE, WE ARE OF THE OPINION THAT IN THIS YEAR ALSO DISALLOWANCE OF RS.1 LAKH WILL MEET THE ENDS OF JUSTICE. THEREFORE, WE SE ASIDE THE ORDER OF LD. CIT(A) AND DIRECT THE ASSESSING OFFICER TO ALLOW ONLY A SUM OF RS.1 LAKH OUT OF THE BUILDING REPAIR AND MAINTENANCE. 4. IT IS QUITE EVIDENT FROM THE READING OF THE ABO VE PARAGRAPH THAT THE INTENTION OF THE I.T.A.T. WAS TO DISALLOW AN AMOUNT OF RS.1 LAC, WHICH HAS RIGHTLY BEEN WRITT EN SO IN FIRST SENTENCE OF PARA 24 OF THE ORDER. HOWEVER, I N THE SECOND SENTENCE, IT HAS MISTAKENLY BEEN WRITTEN AS ALLOW . HOWEVER, THE AMENDED PARAGRAPH 24 BE READ AS UNDER : 24. FOLLOWING THE ABOVE PRINCIPLE, WE ARE OF THE OPINION THAT IN THIS YEAR ALSO DISALLOWANCE OF RS.1 LAKH WILL MEET THE ENDS OF JUSTICE. THEREFORE, WE SE ASIDE THE ORDER OF LD. CIT(A) AND DIRECT THE ASSESSING OFFICER TO DISALLOW ONLY A SUM OF RS.1 LAKH OUT OF THE BUILDING REPAIR AND MAINTENANCE. 3 4. THE NECESSARY CORRECTION TO THIS EFFECT IS BEING INCORPORATED VIDE THIS MISCELLANEOUS APPLICATION. 5. THE OTHER PART OF THE ORDER WILL REMAIN UNCHANGE D. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED ON THE ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF NOVEMBER, 2015. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 6 TH NOVEMBER, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH