SHRI DAHYABHAI ISHAWARLAL THAKKAR, Banaskantha V. THE INCOME TAX OFFICER,WARD-3, Palanpur

MA 75/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8469 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Assessee Lawyers: MRS URVASHI SHODHAN
• Keywords: Block assessment
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND SHRI A. MOHAN ALAN KAMONY, AM) M. A. NO.75/AHD/2011 (IN IT(SS) A NO.354/AHD/2003 B.P.: 1-4-1988 TO 22 -09-1998)) DAHYALAL ISHWARLAL THAKKAR, OPP. GRAM PANCHAYAT OFFICE, AZAD CHOWK, BHABHAR (B.K.) P. A. NO. ABIPT 1432 G VS THE INCOME TAX OFFICER, WARD-3, PALANPUR (APPLICANT) (RESPONDENT) APPLICANT BY MRS. URVASHI SHODHAN, AR RESPONDENT BY SHRI C. K. MISHRA, SR. DR DATE OF HEARING: 06-07-2012 DATE OF PRONOUNCEMENT: 06-07-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECTIFICATION OF T HE ORDER PASSED BY THE TRIBUNAL IN IT(SS)A NO.354/AHD/2003 FOR THE BLO CK PERIOD 01-04-1988 TO 22-09-1998 DATED 18-02-2011. 2. IN THE MISC. PETITION, THE ASSESSEE HAS SUBMITTE D THAT IN THE AFORESAID ORDER OF THE TRIBUNAL THERE ARE FEW TYPOG RAPHICAL ERRORS APPARENT ON RECORD AS STATED HEREIN BELOW:- (I) PAGE 71 PARA 129: SO FAR AS DELETION OF RS.1,07,75,310/- IS CONCERNED , NO ADDITION IS CALLED FOR AS IT IS NEITHER INVESTMENT NOR INCOME OF THE ASSESSEE WHIC H SHOULD HAVE BEEN READ AS - MA NO.75/AHD/2011 (IN IT (SS) A NO.354/AHD/2003 BP: 1.4.1988 TO 22.9.1 998) DAHYALAL ISHWARLAL THAKKAR VS ITO, W-3, PALANPUR 2 SO FAR AS DELETION OF RS.1,07,75,310/- AND RS.10,85,130/- IS CONCERNED , NO ADDITION IS CALLED FOR AS IT IS NEITHER INVESTMENT NOR INCOME OF THE ASSESSEE. (II) PAGE 71 PARA 130: FURTHER WE NOTICE THAT ASSE SSEE HAS DECLARED ONLY AN INCOME OF RS.17,51,000/- IN F. Y. 1997/98 IN THE BLOCK ASSESSMENT . THE AO WILL FIND OUT AS TO HOW MUCH HE HAS DECLARED FOR THE FINANCIAL YEAR 1997/98(ASST. YEAR 1998-99) WHICH SHOULD HAVE BEEN READ AS - FURTHER WE NOTICE THAT ASSESSEE HAS DECLARED ONLY AN INCOME OF RS.17,52,000/- IN THE BLOCK ASSESSMENT . THE AO WILL FIND OUT AS TO HOW MUCH HE HAS DECLARED FOR TH E FINANCIAL YEAR 1996/97(ASST. YEAR 1997-98) 3. ON PERUSING THE ORDER OF THE TRIBUNAL AND THE RE CORDS PRODUCED BEFORE US, IT IS FOUND THAT THESE ARE TYPOGRAPHICAL MISTAKES APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL AND WE ARE O F THE CONSIDERED VIEW THAT MODIFICATION OF THE ORDER AS POINTED BY T HE LEARNED AR IS WARRANTED. WE, THEREFORE, MODIFY THE ORDER OF THE T RIBUNAL AS UNDER: (A) PARA 129 AT PAGE 71 OF THE ORDER SHALL NOW BE READ AS UNDER: SO FAR AS DELETION OF RS.1,07,75,310/- AND RS.10,8 5,130/- IS CONCERNED , NO ADDITION IS CALLED FOR AS IT IS NEITHER INVEST MENT NOR INCOME OF THE ASSESSEE. (B) PARA 130 AT PAGE 71 OF THE ORDER SHALL NOW BE R EAD AS UNDER: FURTHER WE NOTICE THAT ASSESSEE HAS DECLARED ONLY AN INCOME OF RS.17,52,000/- IN THE BLOCK ASSESSMENT . THE AO WILL FIND OUT AS TO HOW MUCH HE HAS DECLARED FOR THE FINANCIAL YEAR 1996/97(ASST. YEAR 1997-98) MA NO.75/AHD/2011 (IN IT (SS) A NO.354/AHD/2003 BP: 1.4.1988 TO 22.9.1 998) DAHYALAL ISHWARLAL THAKKAR VS ITO, W-3, PALANPUR 3 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 06-07-2012. SD/- SD/- (D. K. TYAGI) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 06-07-12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 09-07-12 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S ./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: