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Income Tax Appellate Tribunal - Chandigarh

Dcit, Chandigarh vs Sh. Vijay Kumar Batra, Chandigarh on 16 November, 2018

              आयकर अपील य अ धकरण,च डीगढ़  यायपीठ, च डीगढ़
              IN THE INCOME TAX APPELLATE TRIBUNAL
                   DIVISION BENCH, CHANDIGARH

          ी सं ज य गग  ,  या यक सद य एवं डा. बी.आर.आर, कु मार, ले खा सद य
         BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND
                 DR. B.R.R. KUMAR, ACCOUNTANT MEMBER

                            M.A. No. 237/Chd/2018
                 (M.A. No. 1/Chd/2018 in ITA No. 586/Chd/2017)

     Sh. Vijay Kumar Batra,               Vs.   The DCIT, Circle 3(1),
     Prop M/s Adley Formulations,               Chandigarh
     SCO 915, NAC Manimajra

     PAN No. AEJPB0879B

        (Appellant)                                   (Respondent)

                   Appellant By     : Sh. Ankur Alya, Sr.DR
                   Respondent By    : None

                   Date of hearing       :        16.11.2018
                   Date of Pronouncement :        16.11.2018

                                    ORDER

Per Sanjay Garg, Judicial Member:

The present Misc. Application (received on 12.7.2018) has been moved by the Department pleading therein that a typographical error has crept in writing the assessment year as '2005-06' against the correct assessment year i.e '2013-14' in the Title of the Misc. order passed by the Tribunal dated 09.02.2018. It has, therefore, been requested by the Revenue to pass an order of rectification of the aforesaid order.

None has come present on behalf of the assessee.

2. We have considered the above submissions of the Ld. DR in this respect. We have gone through the order dated 09.02.2018 passed by the 2 M.A. No. 238/Chd/2018 in ITA 586/Chd/2017- Sh. Vijay Kumar Batra, Manimajra Tribunal in M.A. No. 01/Chd/2018 and find that there is a typographical error in writing the assessment year in the Title of the aforesaid Misc. Application, wherein, the assessment year has been written as '2005-06' against the correct assessment year '2013-14'. We, accordingly direct that the assessment year in the title of the impugned order be substituted as under:-

"MA No. 01/Chd/2018

(in ITA No.586/Chd/2017) Assessment Year: 2013-14"
However, the rest of the findings of the Tribunal on the issues will remain, as such.

3. A separate corrigendum be issued in this respect.

In the result, the Miscellaneous Appli1cation filed by the Revenue is allowed to the above extent only.

Order pronounced in the Open Court.

                Sd/-                                                       Sd/-

     ( बी,आर.आर. कुमार / B.R.R. KUMAR)                          (संजय गग  / SANJAY GARG )
      लेखा सद य/ Accountant Member                             या यक सद य /Judicial Member

Dated : 16.11.2018

"आर.के."

           आदे श क      त ल प अ े षत/ Copy of the order forwarded to :

           1. अपीलाथ / The Appellant
           2.     यथ / The Respondent
           3. आयकर आय 
                     ु त/ CIT
           4. आयकर आय 
                     ु त (अपील)/ The CIT(A)
           5.  वभागीय       त न#ध, आयकर अपील&य आ#धकरण, च)डीगढ़/ DR, ITAT, CHANDIGARH
           6. गाड, फाईल/ Guard File
                                                            आदे शानस
                                                                   ु ार/ By order,

सहायक पंजीकार/ Assistant Registrar