DCIT, New Delhi V. Modi Industries Ltd., Uttar Pradesh

MA 123/DEL/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2887 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-02-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 21-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. No. 123/Del/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “SMC” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. Misc. App. No. 123/Del/2017 [ in Misc. App. No. 112/Del/2016 ] [ in आ.अ.सं . I.T.A No. 2640/Del/2015 ] ( िनधाᭅरण वषᭅ/Assessment Year: 2011-12 ) DCIT, Central Circle : 17 (1) New Delhi. बनाम Vs. M/s. Modi Industries Ltd., Modi Nagar, Uttar Pradesh. PAN No. AAACM2063Q अपीलाथŎ/Applicant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Ms. Shivangi Jain, C. A.; राजˢकीओरसे /Department by : Shri M. K. Jain, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 25/02/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 09/09/2022 आदेश / O R D E R PER C. N. PRASAD, J.M. : 1. Through this Misc. application the Revenue is seeking to rectify certain mistakes crept in the orders passed by the Tribunal in M.A. No. 112/Del/2016 and M.A. No. 101/Del/2016 dated 27.09.2016. 2. On perusal of the record it is noticed that the Tribunal earlier passed order dated 27.09.2016 in M.A. No. 112/Del/2016 in M.A. No. 123/Del/2017 2 ITA. No. 2640/Del/2015 on the application filed by the Revenue. Similarly order in M.A. No. 101/Del/2016 in ITA. No. 1702/Del/2015 dated 27.09.2016 was passed by the Tribunal on an application filed by the assessee. 3. Now before us Misc. application No. 123/Del/2017 was filed by the Revenue pointing out certain mistakes in both the Misc. orders passed by the Tribunal i.e. MA. No. 112/Del/2016 and M.A. No. 101/Del/2016 and requested for rectification of the clerical mistakes crept in both the orders. However, since the Revenue had filed only one Misc. application in M.A. No. 123/Del/2017 the same is considered to be filed against MA. No. 112/Del/2016 dated 27.09.2016 in ITA. No. 2640/Del/2015 dated 20.11.2015. In the Misc. application filed by the Revenue in MA. No. 123/Del/2017, it is stated that the following clerical mistakes have been crept in the order passed in MA. No. 112/Del/2016 dated 27.09.2016:- (a) Name of the Applicant is “DCIT, Central Circle – 17(1) and not Modi Industries Ltd.” (b) Assessment year be mentioned in the body of the order in para 3 as “2011-12” instead “2010-11” (c) Date of order mentioned in the body of order in para 3 is “31.08.2015” instead “20.11.2015”. 4. We observe that the above mistakes pointed out by the Revenue in its Misc. application in MA. No. 123/Del/2017 are all clerical mistakes which are apparent from record. Therefore, order dated 27.09.2016 passed by the Tribunal in MA. No. 112/Del/2016 in ITA. No. 2640/Del/2015 is modified as under:- M.A. No. 123/Del/2017 3 (i) The cause title of the Misc. application No. 112/Del/2016 dated 27.09.2016 shall be read as under:- “The DCIT, Modi Industries Ltd., Central Circle – 17(1) Vs. Modi Nagar (U.P.)” New Delhi. (ii) Para 3 in the order passed by the Tribunal in MA. No. 112/Del/2016 in ITA. No. 2640/Del/2015 dated 27.09.2016 shall be read as under:- “3. After going through the records, I find that typographical error has crept in the order of the Tribunal in typing the Assessment Year as 2009-10 in the Title of the order of the Tribunal dated 20.11.2015 as against the correct Assessment Year 2011-12. As the mistake is apparent from record, accordingly, the Assessment Year in the title of the Order of the Tribunal is rectified and now it be read as 2011-12 against 2009-10.” 5. The order passed by the Tribunal in MA. No. 112/Del/2016 in ITA. No. 2640/Del/2015 dated 27.09.2016 on the application filed by the Revenue is modified rectifying clerical mistake as above. 6. In the result, the Miscellaneous application filed by the Revenue is allowed as indicated above. Order pronounced in the open court on : 09/09/2022. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 09/09/2022. M.A. No. 123/Del/2017 4 *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 02.09.2022 Date on which the typed draft is placed before the dictating member 08.09.2022 Date on which the typed draft is placed before the other member 09.09.2022 Date on which the approved draft comes to the Sr. PS/ PS 09.09.2022 Date on which the fair order is placed before the dictating member for pronouncement 09.09.2022 Date on which the fair order comes back to the Sr. PS/ PS 09.09.2022 Date on which the final order is uploaded on the website of ITAT 09.09.2022 Date on which the file goes to the Bench Clerk 09.09.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order