Smt. Manju Naushad, JODHPUR V. ITO, NAGAUR

MA 94/JODH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0867 (ITAT-JODHPUR)
• Duration Of Justice: 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 13-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER MA NO.94/JODH/2013 (ARISING OUT OF ITA NO. 30/JODH/2013) ASSESSMENT YEAR : 2005-06 SMT. MANJU NAUSHAD, VS. I.T.O., WARD 1, C/O SHRI U.C. JAIN, ADVOCATE, NAGAUR SHATRUNJAY HARI SINGHJ NAGAR, PALI ROAD, JODHPUR. (APPELLANT) (RESPONDENT) PAN: AAMPM0948E APPELLANT BY : SHRI RAJENDRA JAIN DEPARTMENT BY : SHRI N.A. JOSHI, D.R. DATE OF HEARING : 23-08-2013 DATE OF PRONOUNCEMENT : 23-08-2013 ORDER PER N.K. SAINI, A.M. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS ARISING OUT OF THE CONSOLIDATED ORDER DATED 30-07-2013 IN ITA NO. 30 & 31/JODH/2013 FOR THE A.Y. 2005-06. 2 IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE CO NTENDED AS UNDER:- 1. THAT WHILE DECIDING THE ISSUE THE HON'BLE TRIBU NAL COMMITTED AN APPARENT MISTAKE WHILE DIRECTING THE APPLICATION OF G.P. RATE OF 9% AS APPLIED BY THE ASSESSING OFFICER PARTICULARLY WHEN THE SAME WAS REDUCED TO 5.89 % BY THE LD CIT(A) WHICH W AS NOT DISPUTED BY THE REVENUE AND ATTAINED FINALITY AND A S SUCH THE 2 DIRECTION TO APPLY A G.P. RATE OF 9% IS A MISTAKE A PPARENT ON THE FACE OF RECORD AND REQUIRES TO BE RECTIFIED ULS 254(2). 2. THAT THE DIRECTION GIVEN BY THE HON'BLE TRIBUNA L TO APPLY A G.P. RATE OF 9% RESULTS IN ENHANCEMENT OF INCOME FROM TH E INCOME DETERMINED ON THE BASIS OF ORDER OF THE LD CIT (A) WHICH WAS NOT CLAIMED BY THE REVENUE AS THE REVENUE HAS NOT D ISPUTED THE REDUCTION IN G.P. RATE APPLIED BY LD CIT (A) AN D AS SUCH THE SAME IS ALSO A MISTAKE APPARENT ON THE FACE OF RECO RD. 3. THAT ON THE FACTS THE FOLLOWING WORDS IN PARA 9 PAGE 10 IS REQUIRED TO BE DELETED:- 'ACCORDINGLY, WE DIRECT THE ASSESSING OFFICER TO E STIMATE THE INCOME OF THE ASSESSEE BY APPLYING GROSS PROFIT RATE OF 9% ON THE SALES DECLARED BY THE ASSESSEE.' 3. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID MISC. APPLICATION AND LD. D.R. STATED THAT THERE IS NO APPARENT MISTAKE IN THE ORDER PASSED BY THE ITAT, T HEREFORE, IT IS NOT TO BE RECTIFIED UNDER SECTION 254(2) OF THE I.T. ACT 1961 (HEREINAFTER REFERRED TO AS ACT, FOR SHORT). 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND FOUND MERIT IN THE SUBMISSION OF LEARNED COUNSEL FOR THE ASSESSEE. IN THE PRESENT CASE, INADVERTENTLY AND DUE TO TYPOGRAPHICAL MISTAKE, THE FIGURE 9% INSTEAD OF 5.89% HAS BEEN MENTIONED IN PARA 9 OF PAGE 10 AND PARA 10 OF PAGE 11. 5. THE AFORESAID MISTAKE IS APPARENT FROM RECORD AN D THE SAME IS RECTIFIED TO THIS EXTENT THAT IN 17 TH LINE OF PARA 9 AT PAGE 10 AND 7 TH LINE OF PARA 10 AT PAGE 3 11, THE FIGURE OF 9% IS REPLACED BY 5.89%. ACCORDI NGLY, THE ORDER DATED 30/07/2013 IN I.T.A.NOS. 30 & 31/JODH/2013 IS RECTI FIED TO THIS EXTENT. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23-08 -2013.) (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23 RD AUGUST, 2013 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUARD FILE ASSISTANT REGISTRAR ITAT, JODHPUR