DCIT, Jaipur V. GHAIWALA JEWELLERS, Jaipur

MA 68/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5717 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 17-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM M.A. NO. 68/JP/2017 (ARISING OUT OF ITA NO. 120/JP/2014) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2004-05 DY. COMMISSIONER OF INCOME- TAX CENTRAL CIRCLE-03, JAIPUR CUKE VS. M/S GHATIWALA JEWELLERS, PARTANIYON KA RASTA, JOHARI BAZAR, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABFG 1508 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : R.A.VERMA (ADDL.CIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : RAJNIKANT BHATRA (CA) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 30.06.2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 03/07/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE REVENUE AGAINST ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 120/JP/2014 DATED 17.12.2015. 2. IN ITS APPLICATION, THE REVENUE HAS SUBMITTED IS AS UNDER:- 1 INCOME TAX APPEALS REGISTERED AS ITA NO. 120/JP/ 2014 FILED BY THE DEPARTMENT, DISPOSED OFF VIDE ORDER DA TED 17.12.2015 BY THE HONBLE ITAT, JAIPUR BENCH, JAIPUR M.A. NO. 68/JP/2017 DY. COMMISSIONER OF INC OME-TAX, JAIPUR. VS M/S GHATIWALA JEWELLERS, JAIPUR 2 2. WHILE DECIDING THE DEPARTMENTS APPEAL, THE HON BLE ITAT IN THE ABOVE REFERRED ORDER MENTIONED A.Y 2009-10 I NSTEAD OF A.Y. 2004-05. 3. IN THE LIGHT OF THE ABOVE FACTS, THE PRESENT MIS CELLANEOUS APPLICATION IS BEING PREFERRED BEFORE THE HONBLE I TAT FOR RECTIFICATION OF THE MISTAKE REGARDING ASSESSMENT Y EAR WHICH IS WRONGLY MENTIONED IN THE ABOVE ORDER AS A.Y. 2009-1 0 INSTEAD OF A.Y. 2004-05. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MAT ERIALS AVAILABLE ON RECORD, IT IS NOTED THAT THERE IS A TYPOGRAPHICA L MISTAKE IN THE ORDER OF THE TRIBUNAL ORDER WHEREIN AY 2009-10 HAS BEEN MENT IONED INSTEAD OF AY 2004-05. 4. ACCORDINGLY, THE ORDER OF THE TRIBUNAL IS HEREBY AM ENDED AND 87 120/JP/14 THE ACIT, CIR-1, JAIPUR M/S GHAIWALA JEWELLERS, JAIPUR CIT(A), KOTA 260/11-12 DATED 20.12.13 2009-10 SHOULD BE READ AS UNDER:- 87 120/JP/14 THE ACIT, CIR-1, JAIPUR M/S GHATIWALA JEWELLERS, JAIPUR CIT(A), KOTA 260/11-12 DATED 20.12.13 2004-05 5. EXCEPT THE ABOVE, THERE IS NO OTHER CHANGE IN TH E TRIBUNAL ORDER DATED 17.12.2015. M.A. NO. 68/JP/2017 DY. COMMISSIONER OF INC OME-TAX, JAIPUR. VS M/S GHATIWALA JEWELLERS, JAIPUR 3 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS ALLOWED AS PER ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 03/07/2017. SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/07/2017. * GANESH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- DY. COMMISSIONER OF INCOME-TAX, JAIP UR 2. IZR;FKHZ@ THE RESPONDENT- M/S GHATIWALA JEWELLERS, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {M.A. NO.68/JP/17} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR