The Income Tax Officer, UDHAMPUR V. M/s. Maa Durga Industries, UDHAMPUR

MA 87/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1796 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-05-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 30-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 87(ASR)/2013 [IN I.T.A. NO. 170(ASR)/2012] ASSESSMENT YEAR: 2007-08 PAN: AAMFM3368D INCOME TAX OFFICER, VS. M/S MAA DURGA INDUSTR IES, UDHAMPUR. BATTAL BALLIAN, UDHAMPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: SH. P.N. ARORA, ADVOCATE DATE OF HEARING: 09.05.2014 DATE OF PRONOUNCEMENT: 09.05.2014 ORDER PER BENCH 1. THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECTIFICATION OF THE ORDER DATED 01.06.2012 PASSED IN ITA NO. 170(ASR)/2012 ALONG WITH OTHER APPEALS. 2. LEARNED DR HAS POINTED OUT MISTAKE IN THE ORDER DATED 01.06.2012 PASSED BY THIS BENCH, AS MENTIONED IN PA RA 2.2 OF THE MISCELLANEOUS APPLICATION, WHICH IS REPRODUCED AS U NDER: WHILE PASSING THE SAID COMBINED ORDER, THE NAME OF THE RESPONDENT ASSESSEE HAS INADVERTENTLY MENTIONED AS M/S DURGA INDUSTRIES, UDHAMPUR AS AGAINST THE ACTUAL NAME OF MAA DURGA INDUSTRIES, UDHAMPUR. 2 HE REQUESTED THAT THE MISTAKE IN THE ORDER DATED 01.06.2012, MENTIONED ABOVE, MAY BE RECTIFIED. 3. LEARNED COUNSEL HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF LEARNED DR. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE AND THE ORDER DATED 01.06.2012 PASSED IN ITA NO. 170(ASR)/2012 ALONG WITH OTHER APPEALS, WE ARE OF T HE VIEW THAT THERE IS A MISTAKE APPARENT FROM RECORD THAT T HE NAME OF THE RESPONDENT-ASSESSEE HAS INADVERTENTLY MENTIONED AS M/S DURGA INDUSTRIES, UDHAMPUR AS AGAINST THE ACTUAL NAME OF MAA DURGA INDUSTRIES, UDHAMPUR. ACCORDINGLY, THE ORDER DATED 01.06.2012 IS RECTIFIED TO THE EXTENT THAT THE NAME OF THE RESPON DENT-ASSESSEE BE READ AS M/S MAA DURGA INDUSTRIES, UDHAMPUR IN PLACE OF M/S DURGA INDUSTRIES, UDHAMPUR . THUS, THE MISCELLANEOUS APPLICATION IS ALLOWED. 5. IN THE RESULT, THE PRESENT MISCELLANEOUS FILED B Y THE REVENUE IS ALLOWED, AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MAY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH MAY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S MAA DURGA INDUSTRIES, UDHAMPUR 3 2. INCOME TAX OFFICER, UDHAMPUR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.