ACIT, Chandigarh V. Sh. Vipin Kumar Jain, Chandigarh

MA 90/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4769 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # . %.. . & , '( # BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM M.A. NO. 90/CHD/2019 IN ./ ITSS NO. 2/CHD/2012 BLOCK PERIOD : 01.04.1988 TO 30.09.1998 THE ACIT, CIRCLE 2(1), CHANDIGARH. SHRI VIPIN KUMAR JAIN, # 2218, SECTOR 15-C, CHANDIGARH. ./ PAN NO: AAOPJ0891Q / APPELLANT / RESPONDENT M.A. NO. 91/CHD/2019 IN ./ ITSS NO. 3/CHD/2012 BLOCK PERIO D : 01.04.1988 TO 30.09.1998 THE ACIT, CIRCLE 2(1), CHANDIGARH. SHRI CHANDER DEEP JAIN, PLOT NO. 90, INDL. AREA, PHASE - 1,CHANDIGARH ./ PAN NO: AAUPJ0069N / APPELLANT / RESPONDENT M.A. NO. 92/CHD/2019 IN ./ ITSS NO. 8/CHD/2012 BLOCK PERIO D : 01.04.1988 TO 30.09.1998 THE ACIT, CIRCLE 2(1), CHANDIGARH SMT. SNEH JAIN, # 90, INDL. AREA-1, CHANDIGARH. ./ PAN NO: AAOP5267A / APPELLANT / RESPONDENT / REVENUE BY : SHRI MANJIT SINGH, CIT-DR ! / ASSESSEE BY : NONE ' # !$/ DATE OF HEARING : 07.08.2019 %&'()* !$/ DATE OF PRONOUNCEMENT : 08.08.2019 M.A. 90TO92/CHD/2019 IN ITSS 2,3 & 8/CHD/2012 PAGE 2 OF 4 ')/ ORDER PER DIVA SINGH BY WAY OF THE PRESENT MISCELLANEOUS APPLICATIONS F ILED U/S 254(2) OF THE INCOME TAX ACT,1961 THE REVENUE P RAYS FOR RECTIFICATION IN THE CONSOLIDATED ORDER DATED 26.11 .2018 IN ITSS/2/CHD/2012, ITSS 3/CHD/2012 AND ITSS 8/CHD/2012 AND SUBMITTED THAT THERE IS A TYPOGRAPHI C MISTAKE IN THE BLOCK PERIOD MENTIONED. 2. LD. CIT-DR RELYING UPON THE APPLICATION FILED DR EW ATTENTION TO FORM NO. 36 FILED BY THE RESPECTIVE AS SESSEES AND ALSO THE COPIES OF THE IMPUGNED ORDERS ON RECOR D SO AS TO REQUEST THAT THE BLOCK PERIOD MENTIONED AS 01.0 4.1988 TO 30.09.1988 MAY BE CORRECTED TO 01.04.1988 TO 30.0 9.1998. 4. NONE PRESENT FOR THE ASSESSEE. HOWEVER, CONSIDE RING THE MISTAKE SOUGHT TO BE RECTIFIED IN THE PRESENT P ROCEEDINGS WHERE THERE IS NO CHANGE EITHER ON FACTS RECORDED O R REASONS AND CONCLUSION ARRIVED AT, WE ARE OF THE VIEW THAT THE PRESENCE ON BEHALF OF THE RESPECTIVE ASSESSEES IS NOT MATERIAL. CONSIDERING THE RECORD, WE NOTE THAT THE MISTAKE IS APPARENT ON THE FACE OF THE RECORD ITSELF AND IS WITHIN THE PERMISSIBLE JUDICIAL PARAMETERS OF SECTION 254(2) O F THE ACT. ACCORDINGLY, NECESSARY CORRECTIONS ARE CARRIED OUT. THE BLOCK PERIOD IN THE CONSOLIDATED ORDER WHICH READS AS UNDER: M.A. 90TO92/CHD/2019 IN ITSS 2,3 & 8/CHD/2012 PAGE 3 OF 4 ./ ITSS NO. 2/CHD/2012 B LOCK PERIOD : 01.04.1988 TO 30.09.1988 SHRI VIPIN KUMAR JAIN, # 2218, SECTOR 15-C, CHANDIGARH. THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO: AAOPJ0891Q / APPELLANT / RESPONDENT ./ ITSS NO. 3/CHD/2012 B LOCK PERIOD : 01.04.1988 TO 30.09.1988 SHRI CHANDER DEEP JAIN, PLOT NO. 90, INDUSTRIAL AREA, PHASE-1,CHANDIGARH. THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO: AAUPJ0069N / APPELLANT / RESPONDENT ./ ITSS NO. 8/CHD/2012 B LOCK PERIOD : 01.04.1988 TO 30.09.1988 SMT. SNEH JAIN, # 90, INDL. AREA-1, CHANDIGARH. THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO: AAOP5267A / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI AJAY JAIN, CA / REVENUE BY : SHRI JAGJIVAN KUMAR GARG, CIT ' # !$/ DATE OF HEARING : 3 0.08. 2018 %&'()* !$/ DATE OF PRONOUNCEMENT : 26.11.2018 MAY NOW BE READ AS UNDER : ./ ITSS NO. 2/CHD/2012 B LOCK PERIOD : 01.04.1988 TO 30.09.1998 SHRI VIPIN KUMAR JAIN, # 2218, SECTOR 15-C, CHANDIGARH. THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO: AAOPJ0891Q / APPELLANT / RESPONDENT ./ ITSS NO. 3/CHD/2012 B LOCK PERIOD : 01.04.1988 TO 30.09.1998 M.A. 90TO92/CHD/2019 IN ITSS 2,3 & 8/CHD/2012 PAGE 4 OF 4 SHRI CHANDER DEEP JAIN, PLOT NO. 90, INDUSTRIAL AREA, PHASE-1,CHANDIGARH. THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO: AAUPJ0069N / APPELLANT / RESPONDENT ./ ITSS NO. 8/CHD/2012 B LOCK PERIOD : 01.04.1988 TO 30.09.1998 SMT. SNEH JAIN, # 90, INDL. AREA-1, CHANDIGARH. THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO: AAOP5267A / APPELLANT / RESPONDENT SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.08.2019. SD/- SD/- ( . %.. . & ) ( ! ) (DR. B.R.R. KUMAR) (DIVA SINGH) '( #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + , &+ !,- .-)!/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. ' /!/ CIT4. ' /! ()/ THE CIT(A) 5. -23 !4, $ 4*, 67839/ DR, ITAT, CHANDIGARH 6. 38 :#/ GUARD FILE &+ ' / BY ORDER ; / ASSISTANT REGISTRAR ITAT,CHANDIGARH.