INCOME TAX OFFICER, JAIPUR, JAIPUR V. MANGLAM VARDHMAN DEVELOPERS LLP, JAIPUR

MA 30/JPR/2025

AI Insights

The case involves a Miscellaneous Application filed by the Income Tax Department against an order of the ITAT, Jaipur Bench. The application sought to rectify a typographical error in a previous Tribunal order concerning the restoration of a matter to the file of the Assessing Officer (AO). The Department pointed out that the order mistakenly referred to the AO instead of the ld. CIT(A). The Tribunal acknowledged the error and corrected it, ensuring that the CIT(A) would handle the case independently regarding the merits of the dispute.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775694 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 25-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY; VH
• Assessee Lawyers: ANURAG GOYAL
• Keywords: Rectification of order

Judgement Text

"vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Misc. Application No. 30/JP/2025 (Arising out of vk;djvihyla-@ITA No. 970/JP/2024) fu/kZkj.ko\"kZ@AssessmentYear : 2017-18 The ITO Ward 1(3) Jaipur cuke Vs. M/s. Mangalam Vardhman Developers LLP G-1, Western Heights, S-21, Shyam Nagar Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAXFM 3034 B vihykFkhZ@Appellant izR;FkhZ@Respondent Revenue by: Shri Gautam Singh Choudhary, JCIT-DR (VH) Assessee by : Shri Anurag Goyal, CA Date of Hearing : 25/07/2025 Date of Pronouncement: 08/09/2025 ORDER PER: DR. S. SEETHALAKSHMI, J.M. The Department has filed a Miscellaneous Application against ITAT, Jaipur Bench order dated 29-010-2014 for rectification of mistake u/s 254(2) of the I.T.Act. The mistake as pointed out by the Department at para 2.6 of Tribunal order is as under:- ‘’2.6 Before parting, we may make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by AO independently in accordance with law.’’ Printed from counselvise.com 2 MA NO. 30/JP/2025 (ARISING OUT OF ITA NO. 970/JP/2024) ITO, WARD 1(3), JAIPUR VS M/S. MANGALAM VARDHMAN DEVELOPERS LLP 2.1 After hearing both the parties and perusing the materials available on record, the Bench noted that there is a typographical error at para 2.6 of the Tribunal Order dated 29-10-2024 which is now rectified as under:- ‘’2.6 Before parting, we may make it clear that our decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law.’’ 2.2 Except above, there is no change in the Tribunal Order. 3.0 In the result, the Misc. Application of the Department is allowed. Order Pronounced in the Open Court on 08/09/2025 Sd/- Sd/- ¼ jkBkSM+ deys'kt;UrHkkbZ ½ ¼MkWa-,l-lhrky{eh½ (RATHOD KAMLESH JAYANTBHAI) (Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member U;kf;dlnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 08/09/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- The ITO, Ward 1(3), Jaipur 2. izR;FkhZ@ The Respondent- M/s. Mangalam Vardhman Developers LLP, Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File (MA No.30/JP/2025) vkns'kkuqlkj@ By order, Asstt. Registrar Printed from counselvise.com 3 MA NO. 30/JP/2025 (ARISING OUT OF ITA NO. 970/JP/2024) ITO, WARD 1(3), JAIPUR VS M/S. MANGALAM VARDHMAN DEVELOPERS LLP Printed from counselvise.com "