Kushal Foods Pvt. Ltd, Kanpur V. AO Special Range, Kanpur, Kanpur

MA 10/LKW/2023

AI Insights

The case involves M/s Kushal Foods Pvt. Ltd., the appellant, who filed a Miscellaneous Application against an order from the Income Tax Appellate Tribunal, Lucknow. The application sought to correct typographical errors related to the dates mentioned in the original ITAT order concerning the CIT(A)'s decision. The errors were acknowledged as oversight by the ITAT, and the corrections were made to ensure the accuracy of the legal document. The rectifications were formally acknowledged and corrected in the ITAT's records.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129858 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 08-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No.10/Lkw/2023 Assessment year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M.A.No.10/Lkw/2023 (in I.T.A. No.82/Lkw/2023) Assessment Year: 2017-18 M/s Kushal Foods Pvt. Ltd., 51/58A Shakkar Patti, Kanpur. PAN:AABCK5875H Vs. AO Special Range, Kanpur (Presently Dy. CIT 2.1.1) Kanpur. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This Miscellaneous Application (“MA" for short) has been filed by the assessee in respect of order dated 31/05/2023 of coordinate Bench of the Income Tax Appellate Tribunal (“ITAT” for short); in I.T.A. No.82/Lkw/2023 for assessment year 2017-18. In this MA the assessee has contended that there are three mistakes in the aforesaid order dated 31/05/2023 of coordinate Bench of the ITAT, Lucknow. The relevant portion of MA is reproduced below: “(i) Mistake No. 1:In line no. 7 of para (B) of the impugned order, the date of CIT(A)’s order is wrongly mentioned as ‘14/01/2023’ instead of ‘14/01/2023’. Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) Date of hearing 20/10/2023 Date of pronouncement 31/10/2023 M.A. No.10/Lkw/2023 Assessment year:2017-18 2 (ii) Mistake No. 2:In line no. 11 of para (B.1) of the impugned order, the date of CIT(A)’s order is wrongly mentioned as ‘14/01/2022’ instead of ‘14/01/2023’. (iii) Mistake No. 3:In line no. 4 of para (B.2.1) of the impugned order, the date of CIT(A)’s order is wrongly mentioned as ‘14/01/2022’ instead of ‘14/01/2023’. (B) During the course of hearing of Misc. Application, it was noticed that while passing the order in the above appeal i.e. I.T.A.No.82/Lkw/2023, due to oversight and typographical mistakes, some inadvertent mistakes, apparent from the record, are noticed. This order is issued for rectifying the mistakes as under: (i) In line No. 7 of para (B) of the order, the date of CIT(A)’s order is wrongly mentioned as 14/01/2013. The same is hereby rectified; and is to be read as “14/01/2023”. (ii) In Line No. 11 of para (B.1), the date of CIT(A)’s order is wrongly mentioned as “14/01/2022”. The same is hereby rectified; and is to be read as “14/01/2023”. (iii) In line No. 4 of para (B.2.1), the date of CIT(A)’s order is wrongly mentioned as “14/01/2022”. The same is hereby rectified; and is to be read as “14/01/2023”. (C) In the result, the Misc. Application is allowed. (Order pronounced in the open court on 31/10/2023) Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:31/10/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar