India Trade Promotion Organisation, New Delhi V. DDIT (E), New Delhi

MA 67/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9328 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: misc
• Appeal Filed On: 17-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEETU SINHA
• Assessee Lawyers: SURENDER K AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY NEW DELHI) BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER MISC. APLICATION NO.67/DEL/2012 IN I.T.A. NO.141/DEL/2011 ASSESSMENT YEAR : 1989-90 INDIA TRADE PROMOTION DDIT(E), ORGANIZATION, PRAGATI BHAWAN, INV. CIRCLE-1, PRAGATI MAIDAN, NEW DELHI. V. NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAATI AAATI AAATI AAATI- -- -2955 2955 2955 2955- -- -C CC C APPELLANT BY : SHRI SURENDER K. AGARWAL. RESPONDENT BY : SMT. MEETU SINHA, SR. DR. ORDER PER TS KAPOOR, AM: THROUGH THIS MISC. APPLICATION THE ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE HAS SOUGHT RECTIFICATION IN THE ORDER OF THE TRIBUNAL DATED 29.7.2011. THE LD AR POINTED OUT TH AT AT PAGE 9 OF THE ORDER, THE ASSESSMENT YEAR MENTIONED AS 1999-2000 SHOULD BE 1990- 91. HE INVITED OUR ATTENTION TO PAGE 1 OF THE SAID O RDER WHEREIN ASSESSMENT YEAR 1989-90 AND 1990-91 WAS WRITTEN IN RESPEC T OF I.T.A. NO.141 & 142/DEL/2011. 2. THE LD DR HAD NO OBJECTION TO THIS RECTIFICATION. MA NO.67 IN ITA NO142/DEL/2011 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PAR TIES AND HAVE GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. FROM THE ORDER OF ITAT DATED 29.7.2011 IT APPEARS THAT THE CASE RELATE D TO ASSESSMENT YEAR 1989-90 AND 1990-91 AND AT PAGE 9 OF THE ORDER ASSESSMENT YEAR HAS BEEN WRITTEN AS 1999-2000 INSTEAD OF 1990-91. WE H OLD THAT MISTAKE IS APPARENT FROM THE RECORD AND HENCE RECTIFI CATION IS MADE AS UNDER:- I.T.A. NO.142/DEL/2011 (A.Y. 1999-2000) BE READ AS I.T.A. NO.142/DEL/2011 (A.Y. 1990-91). 4. IN VIEW OF THE ABOVE, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 31ST DAY OF OCTOBER, 2012. SD/- SD/- (I.C. SUDHIR) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 31.10.2012. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). MA NO.67 IN ITA NO142/DEL/2011 3 DATE OF HEARING 26.10.20122 DATE OF DICTATION 30.10.2012 DATE OF TYPING 30.10.2012 DATE OF ORDER SIGNED BY 31.10.2012 BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET 9.11.2012 & SENT TO THE BENCH CONCERNED.