FAIYAZ ALI KHATRI, JAIPUR V. ITO WARD 1, SIKAR, SIKAR

MA 7/JPR/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3562 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 13-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 254(2); 13

Judgement Text

1 MA NO.7/JP/2022 Shri Faiyaz Ali Khatri, vs ITO, Ward-1,Sikar vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh laanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Miscellaneous Application No.7/JP/2022 (Arising out of vk;dj vihy la-@ITA No. 7/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Shri Faiyaz Ali Khatri O-1, 2 Floor Amber Tower, C/o Ankur Kumar Gupta, and Co. S.C. Road, Jaipur cuke Vs. The ITO Ward 1 Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMAPK 3601 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.S. Poonia, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 12/07/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 13 /07/2022 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM The assessee has filed a Miscellaneous Application against ITAT, Jaipur Bench order dated 20-01-2022 for rectification of mistake u/s 254(2) of the I.T.Act by praying therein as under:- ‘’It is submitted that in the said order, the title of assessee’s appeal number is correctly mentioned. But on the paragraph No. 11 of page No. 14 of the order, the appeal number was wrongly typed (i.e. 02/JP/2022 instead of 07/JP/2022). We are also quoting Paragraph No. 11 of the order for your ready reference: ‘’11. Resultantly, the appeal filed by the assessee is allowed in terms of our aforesaid observations. I.T.A. No(s). 320, 314, 315, 317, 319, 328/JP/2021 & 02/JP/2022 (Assessment Year : 2018-19 & 2019-20)’’ 2 2.1 After hearing both the parties and perusing the materials available on record, the Bench noted that there is a typographical mistake at para 11 & page 14 of the Tribunal Order dated 20-01-2022 which is now rectified as under:- ‘’11. Resultantly, the appeal filed by the assessee is allowed in terms of our aforesaid observations. I.T.A. No(s). 320, 314, 315, 317, 319, 328/JP/2021 & 07/JP/2022 (Assessment Year : 2018-19 & 2019-20) 2.2 Except above, there is no change in the Tribunal Order. 3.0 In the result, the Misc. Application of the assessee is allowed. Order Pronounced in the Open Court on 13 /07/2022 Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼lanhi xkslkbZ½ (Rathod Kamlesh Jayantbhai) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 13 /07/2022 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Faiyaz Ali Khatri, Jaipur 2. izR;FkhZ@ The Respondent- ITO, Ward -1, Sikar 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (ITA No. 07/JP/2012) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar