S.satyanarayana & Co, Visakhapatnam V. ITO, Ward-1(2), Visakhapatnam

MA 74/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6352 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 30-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVASA RAO SR
• Section: 12

Judgement Text

M.A. NO. 74 /VIZ/2017 ( M/S. S. SATYANARAYANA & CO. ) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M.A.NO. 74 /VIZ/2017 ( I . T .A.NO. 369 & 370 /VIZ / 201 7 ) ( ASSESSMENT YEAR : 20 12 - 13 ) M/S. S. SATYA NARAYANA & CO., D.NO. 11 - 8 - 25, PLOT NO.21, DASPALLA HILLS, VISAKHAPATNAM. VS. IT O , WARD - 1 ( 2 ), VISAKHAPATNAM . [ PAN: AAQFS 7135 N ] ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE . DEPARTMENT BY : SHRI V. SRINIVASA RAO SR. AR DATE OF HEARING : 16 / 0 3 /201 8 DATE OF P RONOUNCEMENT : 28 / 03 /201 8 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY THIS MISC. APPL ICATION, ASSESSEE SEEKS RECTIFICATION OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 369 & 370/VIZ/2017 , DATED 2 1 / 0 9 /201 7 . 2. LD . COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THERE IS A TYPOGRAPHICAL MISTAKE IN THE TITLE OF THE ORDER I.E. ITA NO. 369/VIZ/2 017 HAS BEEN CLUBBED ALONG WITH ITA NO. 370/VIZ/2017 AND ALSO A MISTAKE IN THE ASSESSMENT YEAR , THEREFORE, SAME MAY BE RECTIFIED. M.A. NO. 74 /VIZ/2017 ( M/S. S. SATYANARAYANA & CO. ) 2 3. WE HAVE H EA R D BOTH THE SIDES AND PERUSED THE ORDER OF THIS TRIBUNAL DATED 21/09/20 17 AND FOUND THAT THERE IS A MISTAKE CREP T IN THE CAUSE - TILE OF THE APPEA L . THEREFORE, THE SAME SHALL BE READ AS UNDER: - I.T.A.NO. 370/VIZ/2017 (ASSESSMENT YEAR : 2006 - 07 ) M/S. S. SATYANARAYANA & CO., D.NO. 11 - 8 - 25, PLOT NO.21, DASPALLA HILLS, VISAKHAPATNAM. VS. ITO, WARD - 1(2), VISAKHAPATNAM. [ PAN: AAQFS 7135 N ] ( APPLICANT) ( RESPONDENT ) 4. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON 28 TH MARCH , 201 8 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28 / 0 3 /201 8 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT M/S. S. SATYANARAYANA & CO., D.NO. 1 1 - 8 - 25, PLOT NO.21, DASPALLA HILLS, VISAKHAPATNAM. 2. THE RESPONDENT ITO , WARD - 1 ( 2 ), VISAKHAPATNAM . 3. THE PR. CIT - 1 , VISAKHAPATNAM. 4. THE CIT(A) - 1 , VISAKHAPATNAM. 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER // T RUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM