GREATER GOLCONDA ESTATES PRIVATE LIMITED,HYDERABAD V. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

MA 73/HYD/2025

AI Insights

The case involves a Miscellaneous Application filed by Greater Golconda Estates P Ltd, seeking rectification of a clerical error in a previously issued consolidated order by the Income Tax Appellate Tribunal. The error pertained to the omission of ITA No. 542/Hyd/2021 from the list of appeals decided in the consolidated order, despite the fact that the appeal was indeed heard and allowed. The Tribunal acknowledged the mistake as a clerical error under section 254(2) of the Income Tax Act, 1961, and rectified the record accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790383 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: misc
• Appeal Filed On: 26-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P MURALI MOHAN RAO

Judgement Text

" MA No 73 of 2025 Greater Golconda Estates P Ltd Page 1 of 5 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad ŵी रिवश सूद,Ɋाियक सद˟ एवं ŵी मधुसूदन साविड़या लेखा सद˟ समƗ | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member M. A No.73/Hyd/2025 आ.अपी.सं /ITA No.542/Hyd/2021 (िनधाŊरण वषŊ/Assessment Year: 2017-18) Greater Golconda Estates (P) Ltd, Hyderabad PAN:AACCG6418K Vs. ACIT Central Circle 3(2) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri P Murali Mohan Rao, CA राज̾ व Ȫारा/Revenue by:: Dr. Sachin Kumar, Sr. DR सुनवाई की तारीख/Date of hearing: 21/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.: This Miscellaneous Application (“M.A”) is filed by the assessee contending that there is a mistake apparent from the record in the order passed by this Tribunal in ITA No. 542/Hyd/2021 for Assessment Year 2017–18, dated 19.03.2025, requiring rectification under section 254(2) of the Income Tax Act, 1961 (“the Act”). Printed from counselvise.com MA No 73 of 2025 Greater Golconda Estates P Ltd Page 2 of 5 2. At the outset, the Learned Authorized Representative (“Ld. AR”) submitted that in the impugned order, this Tribunal had passed a consolidated order in the appeals of the assessee in ITA Nos. 296, 297, 298, 299, 300 & 301/Hyd/2021 for AY 2016–17, and ITA No. 542/Hyd/2021 for AY 2017–18, along with various other appeals of the Revenue. He further submitted that the Tribunal, after considering all the issues, had allowed all the appeals of the assessee and dismissed all the appeals filed by the Revenue. In this regard the Ld. AR invited our attention to para no. 52 of the consolidated order, wherein the Tribunal has stated to have allowed all the appeal of the assessee and had disallowed all the appeal of the Revenue. The Ld. AR also produced before us the case status details reflected on the portal of the Income Tax Appellate Tribunal, where it is clearly mentioned that the appeal in ITA No. 542/Hyd/2021 for AY 2017–18 has been allowed. The Ld. AR also submitted that the facts and issues involved in all the appeals of the assessee for AYs 2016–17 and 2017–18 were common, and therefore the Tribunal had decided all the appeals through one consolidated order. However, on page no. 6 of the impugned order, while giving the list of ITA Nos. of the appeals filed by the assessee covered in the consolidated order, the ITA No. 542/Hyd/2021 has been inadvertently omitted, even though the appeal was heard along with the group, decided along with the group, and allowed along with the group. Therefore, the Ld. AR submitted that the omission of ITA No. 542/Hyd/2021 on page no. 6 is a clerical/typographical mistake apparent from the record and Printed from counselvise.com MA No 73 of 2025 Greater Golconda Estates P Ltd Page 3 of 5 squarely falls within the scope of section 254(2) of the Act. Accordingly, he prayed that the Tribunal may rectify the omission by inserting the appeal number in the consolidated list. 3. Per contra, the Learned Departmental Representative did not raise any serious objection to the request of the assessee and left the issue to the discretion of the Tribunal. 4. We have carefully considered the submissions of both sides and perused the material available on record. It is evident that in the consolidated order dated 19.03.2025, the Tribunal had considered and adjudicated the appeals of the assessee in ITA Nos. 296 to 301/Hyd/2021 for AY 2016–17, and ITA No. 542/Hyd/2021 for AY 2017–18, along with various other appeals filed by the Revenue, as a group of connected appeals involving common issues. In this regard, we have gone through the para no. 52 of the impugned order, which is to the following effect: “52. In the result, all the appeals filed by the assessee are allowed for statistical purposes and all the appeals filed by the Revenue are dismissed” 5. On perusal of the above, we find that the Tribunal has stated to have allowed all the appeals of the assessee for statistical purposes and has dismissed all the appeals of the Revenue. We have also gone through the copy of the case status available on the ITAT portal, which is to the following effect: Printed from counselvise.com MA No 73 of 2025 Greater Golconda Estates P Ltd Page 4 of 5 6. On perusal of the above, it is evident that ITA No. 542/Hyd/2021 for AY 2017–18 was indeed allowed by the Tribunal. Further, upon perusal of page no. 6 of the impugned order, we find that the assessee’s appeal in ITA No. 542/Hyd/2021 has been inadvertently omitted from the list of appeals mentioned in the introductory portion of the consolidated order. This omission is clearly a clerical error and constitutes a mistake apparent from the record within the meaning of section 254(2) of the Act. We are therefore satisfied that the mistake requires rectification. Accordingly, by exercising the powers vested under section 254(2) Printed from counselvise.com MA No 73 of 2025 Greater Golconda Estates P Ltd Page 5 of 5 of the Act, we hereby modify the list of appeals mentioned in the introductory portion at page no. 6 of the impugned order as under: “ITA Nos.296 to 301/Hyd/2021 and ITA No. 542/Hyd/2021 Appeals preferred by the assessee for the assessment years 2016-17 & 2017-18” 6.1 This correction reflects the true factual and legal position that the said appeal was heard, adjudicated, and allowed by this Tribunal. With this rectification, the M.A. filed by the assessee stands allowed. 7. In the result, the M.A. of the assessee is allowed. Order pronounced in the Open Court on 26th November, 2025. Sd/- Sd/- (RAVISH SOOD) JUDICIAL MEMBER (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated 26th November, 2025 Vinodan/sps Copy to: S.No Addresses 1 Greater Golconda Estates (P) Ltd, 1-8-342/A In Lane, HUDA Office Street No.2 Patigada, Begumpet PO Hyderabad 2 ACIT Central Circle 3(2) Hyderabad 3 Pr. CIT – Central Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "