DEVINDER GUPTA & SONS REALTORS PVT. LTD.,NEW DELHI V. DCIT, NEW DELHI

MA 224/DEL/2021

AI Insights

The case involves Devinder Gupta & Sons Realtors Pvt. Ltd., the applicant, seeking rectification of apparent mistakes in the Income Tax Appellate Tribunal's earlier orders. The mistakes pertained to the incorrect listing of the ITA number and the assessment year in the titles of the orders dated 02.03.2017 and 06.08.2019. The Tribunal acknowledged the errors as prima-facie mistakes and corrected them to ensure consistency with the actual ITA number and the assessment year 2012-13, for which the original appeal was filed. The rectification was granted after reviewing the submissions and the records presented by both parties.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473548 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATYA PRAKASH SHARMA
• Keywords: Rectification of order

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER M.A. 224/Del/2021 (Arising out of ITA No.1300/Del/2016) Assessment Year: 2012-13 Devinder Gupta & Sons Realtors Pvt. Ltd. E-567, Greater Kailash-II, New Delhi-110048 Vs. Deputy Commissioner of Income Tax, Circle-7(1), New Delhi PAN: AACCD4502H (Applicant) (Respondent) ORDER PER AVDHESH KUMAR MISHRA, AM: By way of this Miscellaneous Application (hereinafter, the ‘MA’), the applicant assessee seeks rectification of mistake apparent from the record in the order dated 02.03.2017 of this Tribunal in ITA No.1300/Del/2016 and MA No.533/Del/2017. 2. In the said MA, the applicant assessee has pointed out the prima- facie mistake crept in the first page of the order dated 02.03.2017 passed in ITA No.1300/Del./2016 wherein the title of case; such as, ITA No.1300/Del/2012 and the Assessment Year 2008-09 instead of the ITA No.1300/Del/2016 and the Assessment Year 2012-13 have been Applicant by Sh. Ved Jain, Adv. Ms. Uma Upadhyay, CA Respondent by Shri Satya Prakash Sharma, Sr. DR Date of hearing 21.02.2025 Date of pronouncement 05.03.2025 2 MA No.224/Del/2021 mentioned. It is evident from the Form No. 36 along with annexures therein that the said appeal was filed in Year 2016 by the assessee for the Assessment Year 2012-13. It was brought to our notice that the para 01 of the Tribunal’s order dated 02.03.2017 mentioned the correct Assessment year as AY 2012-13. However, the same got inadvertently mentioned as the Assessment Year 2008-09 while disposing of the Revenue’s MA No.533/Del./2017 vide order dated 06.8.2019. Vide this MA the assessee made request for rectification of the apparent mistakes. 3. Upon hearing both parties and carefully perusing the record, we find merit in this MA. The mistakes pointed out by the Ld. AR are in the nature of prima-facie mistake inadvertently crept in the order dated 02.03.2017. therefore, the same are ordered to be rectified as under in the title of the case: “IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI B. P. JAIN, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 1300/Del/2016 Assessment Year: 2012-13” 3.1 Similarly, the order dated 06.08.2019 passed in the MA No. 533/Del/2017 is also ordered to be rectified as under in the title of the case: MA No. 533/Del/2017 (In ITA No. 1300/Del/2016) Assessment year: 2012-13 3 MA No.224/Del/2021 3.2 Further, in view of the correct facts as discussed above, the para (2) of the order dated 06.08.2019 is also ordered to be read as under: - “This appeal of the assessee arises from the order of Ld. CIT(A)-3 vide order dated 19.02.2016 for AY 2012-13.” 4. Further, it is clarified that the contents of the order dated 02.03.2017, except above, remain unchanged. Accordingly, the instant MA filed by the assessee stands allowed in the aforesaid manner. Order pronounced in the open court on 5th March, 2025 Sd/- Sd/- (C. N. PRASAD) (AVDHESH KUMAR MISHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:05.03.2025. Binita, Sr.PS Copy forwarded to the: 1. Appellant 2. Respondent 3. CIT/PCIT 4. CIT(A) 5. Sr. DR, New Delhi Asstt. Registrar ITAT, New Delhi "