Late Shri Shyam Sunder Tantia, SRIGANGANAGAR V. ITO, SRIGANGANAGAR

MA 82/JODH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0880 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 11-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI
• Assessee Lawyers: SURESH OJHA SHRI ASHOK KHATRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER MA NOS. 82 TO 84/JU/2013 A/0ITA NOS. 267 TO 269/JODH/2012 (A.YS. 2007-08, 2008-09 & 2009-10) LATE SHYAM SUNDER TANTIA VS. ITO, WARD - 2 2-A-6, SUKHADIYA NAGAR SRIGANGANAGAR SRIGANGANAGAR PAN NO. : AARPT 8591 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SURESH OJHA SHRI ASHOK KHATRI DEPARTMENT BY : SHRI G.R. KOKANI DATE OF HEARING : 15.07.2013 DATE OF PRONOUNCEMENT : 30.08.2013 ORDER PER HARI OM MARATHA, J.M. THROUGH THESE MISCELLANEOUS APPLICATIONS [MA], THE APPLICANT [ASSESSEE] HAS SOUGHT RECTIFICATION OF AL LEGED MISTAKES U/S 254(2) OF THE INCOME-TAX ACT, 1961 2 [HEREINAFTER REFERRED TO AS 'THE ACT', FOR SHORT] I N THE TRIBUNAL ORDER [TO] DATED 22.03.2013 PASSED IN THIS CASE IN ITA NOS. 267 TO 269/JU/2013 FOR A.YS. 2007-08 T O A.YS. 2009-10. 2. AN APPLICATION U/S 254(2) OF THE INCOME-TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT', FOR SHORT] H AS BEEN SUBMITTED BY THE ASSESSEE BY POINTING OUT CERTAIN MISTAKES WH ICH ARE APPARENT FROM THE RECORD IN THE APPELLATE ORDER. 3. THE AR OF THE ASSESSEE, DURING THE COURSE OF THE ARGUMENTS, POINTED OUT AND RELIED ON THE APPLICATION DATED 26. 6.2013 SUBMITTED BY HIM. THE MISTAKES POINTED OUT FOR THE ASSESSMENT YEARS 2007-08 TO 2009-10 WHICH ARE COMMON, ARE DECI DED HEREUNDER. 4. THE MISTAKE POINTED OUT BY THE LD. A.R. IS THAT IN THE TITLE OF THE ORDER OF THE TRIBUNAL IT HAS BEEN MENTIONED AS SHYAM SUNDER TANTIA VS. INCOME-TAX OFFICER WARD-2, SRIGANGANAGAR WHEREAS IT SHOULD BE DCIT, CENTRAL CIRCLE, BIKANER AS WELL A S IN THE 3 DEPARTMENTAL APPEAL THE HON'BLE BENCH TYPED AS ITO WARD-2 SRIGANGANAGAR VS. SHYAM SUNDER TANTIA, WHEREAS IT SHOULD BE DCIT, CENTRAL CIRCLE, BIKANER, THEREFORE, THIS BE ING A MISTAKE APPARENT FROM RECORD MAY BE RECTIFIED ACCORDINGLY. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND FOU ND THAT THESE ARE MISTAKES APPARENT ON RECORD. THEREFORE, THE SAM E ARE RECTIFIED ACCORDINGLY. 6. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE COURT ON 30 TH AUGUST, 2013. SD/- SD/- (N.K.SAINI) [HARI OM MARATH A] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30 TH AUGUST, 2013. VL/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR