M/s. Neesa Technologies Ltd., Ahmedabad V. The DCIT Central Circle-2(2), Ahmedabad

MA 113/AHD/2022

AI Insights

The case involves M/s. Neesa Technologies Ltd., which filed a Miscellaneous Application (MA No. 113/Ahd/2022) to correct a typographical error in a previous Tribunal order dated 22.06.2022. The error was in the citation of the section under which a penalty was levied, mistakenly referred to as Section '271E' instead of '271G'. The Tribunal recognized the error as apparent from the record and corrected it to ensure the accuracy of legal references in their judgments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125325 (ITAT-AHMEDABAD)
• Duration Of Justice: 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 271E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. ANNAPURNA GUPTA, ACCOUNTNAT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER MA No. 113/Ahd/2022 (in ITA No. 495/Ahd/2020) Assessment Year: 2014-15 M/s. Neesa Technologies Ltd., 9 th Floor, Cambay Grand, Near Sola Overbridge, Thaltej, Ahmedabad-380054 PAN : AABCG 5430 A Vs The DCIT, Central Circle-2(2), Ahmedabad Applicant Respondent C O R R I G E N D U M PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: 1. This Miscellaneous Application under the title of Corrigendum is filed by the assessee, wherein the assessee has pointed out that a typographical error, while mentioning section i.e. Section “271E” instead of Section “271G” of the Act, which is apparent from the record, has crept in at the last sentence of paragraph No.1 of the order dated 22.06.2022 passed by the Tribunal in its consolidated order passed in ITA Nos. 495 & 426/Ahd/2020. 2. The Tribunal vide paragraph no. 1 of its order dated 22.06.2022 inadvertently held as under:- “1...... While the appeal in ITA No.426/Ahd/2020 is against the order passed by the ld. CIT(A) in appeal against assessment framed 143(3) of the Act for Assessment Year (A.Y.) 2013-14, the appeal in ITA No.495/Ahd/2020 is against the order passed by the ld. CIT(A) in appeal against order levying penalty u/s 271E of the Act for A.Y. 2014-15.” It is, therefore, pleaded in the application that the typographical error which has been crept in at the last sentence of paragraph No.1 of the aforesaid order while mentioning Section 271E instead of “271G” may be rectified. In support of the same, learned Counsel for the assessee has invited our attention to the penalty order dated 28.04.2017 passed by the DCIT under Section 271G of the Act as also to the appellate order dated 11.03.2020 passed by the CIT(A)-12, Ahmedabad. 2 Corrigendum-MA No. 113/Ahd/2022 in ITA No. 495/Ahd/2020 Neesa Technologies Ltd Vs. DCIT AY : 2014-15 3. We find that there was indeed a typographical mistake crept in at the last sentence of paragraph No.1 of the order dated 22.06.2022 passed by the Tribunal. The mistake, which is apparent from the record, is required to be rectified; and, we accordingly rectify it as under:- “1...... While the appeal in ITA No.426/Ahd/2020 is against the order passed by the ld. CIT(A) in appeal against assessment framed 143(3) of the Act for Assessment Year (A.Y.) 2013-14, the appeal in ITA No.495/Ahd/2020 is against the order passed by the ld. CIT(A) in appeal against order levying penalty u/s 271G of the Act for A.Y. 2014-15.” 4. Therefore, this corrigendum is being issued to remove the above mistake and it is hereby rectified as such. The Miscellaneous Application is disposed of accordingly. Sd/- Sd/- (T.R. SENTHIL KUMAR) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 10/01/2023 **Bt /Copy of the Order forwarded to : 1. / The Appellant 2. / The Respondent. 3. / Concerned CIT 4. ( ) / The CIT(A), 5. , ! ", हमद द / DR, ITAT, Ahmedabad 6. &' ( ) / Guard file. ान ु सार/ BY ORDER, //TRUE COPY// उ /सहाय ंजी ार (Dy./Asstt. Registrar) य र ी य र!, हम ाबा / ITAT, Ahmedabad