M/s Modern Decorators, Firozabad V. ACIT, Firozabad

MA 94/AGR/2008

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1048 (ITAT-AGRA)
• Duration Of Justice: 5 year(s) 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2013
• Assessment Year: misc
• Appeal Filed On: 21-10-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: S N BANSAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER M.A. NO. 94/AGRA/2008 (IN ITA NO. 8889, 8890/DEL/92, 1987/DEL/97, 2773 & 2774/DEL/95 ASSTT. YEAR : 1988-89, 1989-90, 1989-90, 1990-91 & 1991-92 M/S. MODERN DECORATORS, VS. A.C.I.T., CIRCLE 1, C/O M/S. IMPERIAL GLASS EMPORIUM, FIROZABAD. AGRA GATE, FIROZABAD. AND (IN ITA NO. 142/DEL./1993) ASSTT. YEAR : 1989-90 A.C.I.T., CIRCLE 1, VS. M/S. MODERN DECORATORS, FIROZABAD. C/O M/S. IMPERIAL GLASS EMPORIUM, AGRA GATE, FIROZABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.N. BANSAL, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 29.11.2013 DATE OF PRONOUNCEMENT OF ORDER : 29.11.2013 ORDER PER BHAVNESH SAINI, J.M.: THE PRESENT MISCELLANEOUS APPLICATION BY THE ASSES SEE IS FILED FOR RECTIFICATION OF MISTAKES IN THE ORDER OF THE TRIBU NAL DATED 09.06.06 DECIDING SIX APPEALS ABOVE. ITA NO. 2 2. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICAT ION HAS POINTED OUT CERTAIN TYPING ERRORS IN THE ORDER OF THE TRIBUNAL AS UNDER : (I). AT PAGE 2, 6 TH LINE, REGARDING APPEAL NO. ITA 2774/DEL/1995, THE A.Y. HAS BEEN TYPED AS 1990-91 IN PLACE OF A.Y. 1991-92. (II). AT PAGE 3, 1 ST LINE, ITA NO. 8889/DEL/1993 HAS BEEN TYPED AS AGAINST ITA NO. 8889/DEL/1992. (III). AT PAGE 4 PARA 3, ALONG WITH WORDS ITA NO. 8889/DEL/1992, 2273/DEL/1995 AND 2774/DEL/1995 ARE RESTORED TO THE A.O, THE APPEAL NO. 8890/DEL/1992 HAS NOT BEEN MENTIONED. (IV). AT PAGE 5 PARA 5, ALONG WITH THE WORDS AND I TA NO. 2773/DEL/1995 AND 2774/DEL/1995 OF THE ASSESSEE ARE ALLOWED FOR S TATISTICAL PURPOSES, THE APPEAL NO. ITA NO.8889/DEL/1992 AN D APPEAL NO. ITA NO. 8990/DEL/1992 HAVE NOT BEEN MENTIONED. 3. THE LD. DR HAS NO OBJECTION FOR CORRECTION OF THE A BOVE TYPING ERRORS. ACCORDINGLY, THE FOLLOWING TYPING ERRORS ARE RECTIF IED AS UNDER : (I). AT PAGE 2 OF THE ORDER THE ITA NO. 2774/1995 S HALL BE READ FOR ASSESSMENT YEAR 1991-92. (II). AT PAGE 3 OF THE ORDER ITA NO. 8889 SHALL BE READ OF THE YEAR 1992 INSTEAD OF 1993. ITA NO. 3 (III). AT PAGE 4 OF THE ORDER, IN PARA 3, APPEAL NO . 8890 OF 1992 SHALL BE TREATED AS RESTORED TO THE AO. (IV). AT PAGE 5 OF THE ORDER, IN PARA 5, THE ITA NO . 8889/1992 AND APPEAL IN ITA NO. 8890/1992 SHALL BE TREATED AS ALLOWED FOR S TATISTICAL PURPOSES. 4. MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ACC ORDINGLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY