M/s. United Enterprises, Indore V. The ACIT, Indore

MA 8/IND/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3568 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-05-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 15-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K KARAN
• Assessee Lawyers: S S SOLANKI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER M.A.NO. 08/IND/2010 (ARISING OUT OF ITA NO. 245/IND/09) A.Y. 2004-05 M/S UNITED ENTERPRISES INDORE PAN AABFU-5990Q APPLICANT VS ASSTT. COMMISSIONER OF INCOME TAX 5(1) INDORE RESPONDENT APPLICANT BY : SHRI S.S. SOLANKI RESPONDENT BY : SHRI V.K. KARAN O R D E R PER JOGINDER SINGH, JM THIS MISCELLANEOUS APPLICATION IS MOVED BY THE ASSE SSEE SEEKING RECTIFICATION IN THE ORDER OF THE TRIBUNAL DATED 3. 6.2009 ON THE PLEA THAT THOUGH THE TRIBUNAL HAS GIVEN ITS FINDING IN FAVOUR OF THE ASSESSEE ON GROUND NOS. 1 AND 2 BUT DUE TO TYPOGRAPHICAL ERROR IT HAS BEEN TYPED AS DISMISSED, THEREFORE, THE WORD ALLOWED SHOULD BE SUBSTITUTED IN PLACE OF DISMISSED ESPECIALLY WHEN IN THE CONCLUDING PA RA IT HAS BEEN DULY MENTIONED AS ALLOWED. 2 2. IDENTICAL PLEA WAS RAISED BY THE LD. COUNSEL FOR THE ASSESSEE AS MENTIONED ABOVE. THIS CLAIM OF THE ASSESSEE WAS NOT CONTROVERTED BY THE REVENUE. WE HAVE CONSIDERED THE SUBMISSIONS OF THE ASSESSEE AND FOUND THAT THIS APPEAL HAS BEEN DECIDED BY THE TRIBUNAL VIDE ORDER DATED 30.6.2009 AND DUE TO TYPOGRAPHICAL ERROR AT P AGE 4 THE WORD DISMISSED HAS BEEN TYPED WHILE DISPOSING OF GROUN D NO. 1 FOR THE LOAN AMOUNT OF RS.1,37,000/-. LIKEWISE, WHILE DISPOSING OF GROUND NO. 2 (PARA 7 TO 9 OF THE IMPUGNED ORDER) AGAIN IT HAS BE EN TYPED AS DISMISSED. THIS TYPOGRAPHICAL ERROR IS RECTIFIED AND THE WORD DISMISSED BE READ AS ALLOWED. TO THIS EXTENT, THIS MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED BEING TYPOGRAP HICAL ERROR. FINALLY, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT IN THE PRESENCE OF L EARNED REPRESENTATIVES FROM BOTH THE SIDES AT THE CONCLUSI ON OF THE HEARING ON 7 TH MAY, 2010. SD SD (V.K. GUPTA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MAY 7, 2010 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, G UARD FILE *DBN/ 3