ITO, Mohali V. Sh. Nirankar Singh, Mohali

MA 66/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1035 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NO. 66/CHD/2018 (IN ITA NO. 217/CHD/2017) (ASSESSMENT YEARS: 2013-14) THE ITO VS. SH. NIRANKAR SINGH WARD-6(1) SCF 71 MOHALI PHASE 10, MOHALI PAN: ABRPS0919A (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. MANJIT SINGH DATE OF HEARING : 07/09/2018 DATE OF PRONOUNCEMENT : 07/09/2018 O R D E R PER DR.B.R.R.KUMAR, A.M . : THE PRESENT MISC. APPLICATION HAVE BEEN FILED BY TH E REVENUE AND REQUESTING FOR RECTIFICATION OF THE ORDER DATED 26/07/2017 IN ITA 217/CHD/2017 PERTAINING TO 2013- 14 ASSESSMENT YEAR. 2. IN THE PRESENT MISC. APPLICATION REVENUE HAS REQ UESTING FOR CORRECTION OF ASSESSMENT YEAR IN PARA NO. 10 OF THE ORDER DT. 26/ 07/2017 FROM A.Y. 2012-13 & 2013- 14 AS AGAINST THE A.Y. 2011-12 AND 2012-13. THE SA ME BEING TYPOGRAPHICAL MISTAKE IS HEREBY CORRECTED. 3. AS AN EFFECT THE A.Y. 2011-12 & 2012-13 MAY BE READ AS 2012-13 & 2013-14 . 4. AS A RESULT, MISC. APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KU MAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07/09/2018 AG COPY TO: 1.THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT, 5. THE DR