M/S. VATIKA LTD.,NEW DELHI V. DCIT, NEW DELHI

MA 218/DEL/2020

AI Insights

The case involves M/s. Vatika Ltd, the appellant, seeking rectification of clerical errors in a previous Tribunal order concerning income tax assessments for the year 2009-10. The errors were identified in the order issued by the 'H' Bench of the Mumbai Tribunal, which incorrectly stated the parties and the outcomes of the appeals. The Tribunal acknowledged the mistakes and corrected them to reflect the accurate details, ensuring that the legal records and outcomes were correctly aligned with the actual proceedings and decisions made by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 825151 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 02-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: R.P.MALL

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA 218/Del/2020 (In ITA No.3426/Del/2014) (Assessment Year: 2009-10) M/s. Vatika Ltd, 621-A, Devika Towers, 6, Nehru Place, New Delhi Vs. DCIT, Central Circle-20, New Delhi (Appellant) (Respondent) PAN:AABCV5647G Assessee by : Shri R. P. Mall, Adv Revenue by: Shri Om Parkash, Sr. DR Date of Hearing 10/12/2025 Date of pronouncement 31/12/2025 O R D E R PER MADHUMITA ROY, J. M.: 1. The instant Miscellaneous Application has been filed by the assessee seeking rectification in the order dated 13.03.2020 in ITA No. 3426/De/2024 passed by the „H‟ Bench of Mumbai Bench of this Tribunal. 2. The ld AR submitted that the originally the appeal was disposed of by this Tribunal on 31.10.2019 in ITA No. 2489/Del/2014 (assessee‟s appeal) and in ITA No. 3426/Del/2024 (revenue‟s appeal) for AY 2009-10, wherein, some inadvertent mistake apparent from the record, therefore the assessee preferred miscellaneous application for rectification of Printed from counselvise.com MA 218/Del/2020 M/s. Vatika Ltd Page | 2 apparent mistake in order dated 31.10.2019. The coordinate bench in MA 812/Del/2019 dated 16.11.2019 partially recalled its order and refixed the appeal for hearing on 23.01.2020. Further, the H Bench of the Mumbai Bench of this Tribunal vide order dated 13.03.2020 in ITA No. 3426/Del/2024 disposed off the appeal of the assessee, wherein, some mistakes apparent. The ld AR prayed for rectification of the mistakes apparent from the record. 3. The ld AR submitted that in para 1 page 1 line 2-3 of the order, it is stated as “Ground No. 3 to 5 raised by the assessee which is rectified as “Ground Nos. 3 to 5 raised by the revenue.” 4. The second error at page 2 para 1 it has stated that the appeal filed by the assessee instead of revenue which is rectified hereby and reads as follows “Grounds Nos. 3 to 5 raised by the revenue are as under” 5. The next error pointed out by the ld AR in para 9 the correct observation of the coordinate bench should be “accordingly the Ground Nos. 3 to 5 raised by the revenue are dismissed” instead of “accordingly, the ground Nos. 3 to 5 raised by the assessee are allowed”. 6. The last error pointed out by the ld AR that in para 10 of the order, wherein, it is stated that “In the result, the appeal of the assessee in this regard is allowed” which correctly reads as “In the result, the appeal of the revenue in this regard is dismissed.” 7. In the result, the miscellaneous application of the assessee is allowed and the Tribunal order dated 13.03.2020 is modified in the above mentioned terms. Printed from counselvise.com MA 218/Del/2020 M/s. Vatika Ltd Page | 3 Order pronounced in the open court on 31/12/2025. -Sd/- -Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31/12/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "