DHARMENDRA KAJODIMAL LOHIYA,JAMNAGAR V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAMNAGAR

MA 30/RJT/2024

AI Insights

The case revolves around a typographical error in the Tribunal's earlier order concerning the dismissal of an appeal by Dharmendra Kajodimal Lohia, the proprietor of Om Exim. The original order mistakenly stated that the appeal was dismissed as 'withdrawn', whereas it should have been recorded as 'not maintainable'. The assessee filed a miscellaneous application to correct this error. The Departmental Representative did not object to the correction. The Tribunal acknowledged the mistake and corrected the order accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792959 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 27-11-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: SAGAR SHAH; LD

Judgement Text

"आयकर अपीलȣय अͬधकरण, राजकोट Ûयायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER ͪवͪवध आवेदन सं./MA No.30/RJT/2024 (arising out of ITA No.325/RJT/2012) Ǔनधा[रण वष[ / Assessment Year: 2008-09 Dharmendra Kajodimal Lohia Prop. Om Exim, Circle-1, 95A, Mahavir Society, Jamnagar- 361008 बनाम/ Vs. Assistant Commissioner of Income-tax, Circle-1, Jamnagar èथायीलेखासं /. जीआइआरसं /. PAN/GIR No.AAVPL 8569 Q (अपीलाथȸ/Appellant) .. (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Sagar Shah, ld.AR राजèव कȧ ओर से/Revenue by : Shri Abhimanyu Singh Yadav, ld. Sr.DR सुनवाई कȧ तारȣख /Date of Hearing : 08/08/2025 घोषणा कȧ तारȣख /Date of Pronouncement : 26/09/2025 आदेश / O R D E R PER Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER: By way of this Miscellaneous Application, the assessee has sought to point out that a mistake apparent from record within the meaning of Section 254(2) of the Income-tax Act, 1961 (in short, ‘the Act’) has crept in the order of the Tribunal dated 31.05.2024, in assessee’s appeal No.325/RJT/2012. 2. The Ld. Counsel for the assessee pointed out that as per Tribunal’s order in the para-7 the result is mentioned as, “in the result, the assessee’s appeal is dismissed as withdrawn”, however, it should be “as not maintainable”. Printed from counselvise.com MA No.30 /RJT/2024 a/o ITA Nos.325/Rjt/2012) Sh. Dharmendra K. Lohia 2 3. The Ld. DR for the Revenue did not raise objection if typographical error is corrected by the Tribunal. 4. We have heard both the parties. As the mistake is apparent from record, we modify Para No. 7 of the Tribunal order as under:- “Para-7. In the result, the assessee’s appeal is dismissed as not maintainable.” 5. With the above observation, this Miscellaneous Application of the assessee-applicant stands allowed. 6. In the result, the miscellaneous application of the assessee is allowed to the extent indicated above. Order is pronounced in the open court on 26/09/2025 Sd/- Sd/- (DINESH MOHAN SINHA) (DR. ARJUN LAL SAINI) ÛयाǓयक सदèय/Judicial Member लेखा सदèय/ Accountant Member राजकोट /Rajkot Ǒदनांक/ Date: 26/09/2025 DKP Outsourcing Sr.P.S आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to :  अपीलाथȸ/ The Appellant  Ĥ×यथȸ/ The Respondent  आयकर आयुÈत/ CIT  आयकर आयुÈत(अपील)/ The CIT(A)  ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, राजकोट/ DR, ITAT, RAJKOT  गाड[ फाईल/ Guard File By order/आदेश से, सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट Printed from counselvise.com "