Associated Transrail Structures Limited, Baroda V. The Dy.CIT., Circle-1, Baroda

MA 72/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4812 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1999-2000
• Appeal Filed On: 30-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: M J SHAH
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI D.C. AGARWAL, ACCOUNTANT MEMBER M.A.NO.72/AHD/2010 (ARISING OUT WITH ITA NO.486/AHD/2005 ASSESSMENT YEAR:1999-00 DATE OF HEARING:13.8.10 DRAFTED:13.8. 10 ASSOCIATED TRANSRAIL STRUCTURES LTD., NEPTUNE TOWER, 7 TH FLOOR, PRODUCTIVITY ROAD, ALKAAPURI, BARODA PAN NO.AACCA4715D V/S . DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, BARODA (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI M.J.SHAH, AR RESPONDENT BY:- SHRI R.K.DHANESTA, DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECTIFICATION OF MISTAKE ARISING OUT ITA NO.486/AHD/2005 DATED 13-11-2009. 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT ON PAGE-2 PARA-4 OF THE TRIBUNALS ORDER THE FIGURE OF DISALLOWANCE FOR PAY MENT OF EMPLOYERS AND EMPLOYEES CONTRIBUTION TO PROVIDENT FUND AND FAMIL Y PENSION FUNDS PAID AFTER THE DATES BUT BEFORE FILING OF RETURN OF INCOME IS MENT IONED AS RS.1,14,136/- WHEREAS THE CORRECT FIGURE IS RS.12,14,136/-. MA NO.72/AHD/2010 (A/O ITA NO.486/AHD/05) ASSOCIATED TRANSRAIL STRUCTURESS LTD. V. DCIT, CI R-1 BRD PAGE 2 3. AFTER GOING THROUGH THE CASE RECORDS AS WELL AS THE ORDER OF TRIBUNAL, WE FIND THAT THERE IS A MISTAKE RECORDED IN THE FIGURE OF P F CONTRIBUTION. ACCORDINGLY, THE FIGURE ABOVEMENTIONED BE READ AS RS.12,14,136/- I NSTEAD OF RS.1,14,136/-. THE MISTAKE IS RECTIFIED. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 13/08/2010 SD/- SD/- (D.C.AGARWAL) (MAH AVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 13/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-III, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD