ITO 1(1), Bhopal V. M/s Amkay Colonisers & Builders P Ltd, Bhopal

MA 13/Ind/2023

AI Insights

The case involves a Miscellaneous Application under section 254(2) of the Income-tax Act, 1961, filed by the Income-tax Officer, Bhopal, against M/s. Amkay Colonisers and Builders Private Ltd. The application sought to rectify typographical errors in the Income Tax Appellate Tribunal's order dated 20.12.2022 concerning the assessment year 2013-14. The tribunal acknowledged the typographical mistakes and corrected the sentences as proposed by the revenue, thereby allowing the grounds that were previously dismissed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128097 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-06-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 19-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 254(2)

Judgement Text

आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER MA No. 13/Ind/2023 (Arising out of ITA No.32/Ind/2020) A.Y.: 2013-14 Income-tax Officer, 1(1), Bhopal बनाम/ Vs. M/s. Amkay Colonisers and Builders Private Ltd. 16, Amar Stambh, Z-1, M. P. Nagar, Bhopal (Applicant/Revenue) (Respondent/Assessee) PAN: AAECA 6272 F Revenue by Shri Ashish Porwal, Sr. DR Assessee by None Date of Hearing 09.06.2023 Date of Pronouncement 03.07.2023 आदेश/ O R D E R Per B.M. Biyani, A.M.: This Misc. Application [“M/A”] u/s 254(2) of Income-tax Act, 1961 is preferred by revenue seeking rectification of Order dated 20.12.2022 of ITAT, Indore Bench in ITA No.32/Ind/2020 [Hereafter referred to as “impugned Order”]. 2. None appeared on behalf of assessee at the time of hearing nor any adjournment request filed. However, Ld. Sr. DR Shri Ashish Porwal was present for Revenue. He submitted that there are certain typographical mistakes in the impugned Order which only need to be rectified; therefore Amkay Colonisers and Builders Pvt. Ltd., Bhopal – M.A. No. 13/Ind/2023 - A.Y.2013-14 Page 2 of 2 the present M/A can very well be heard and disposed of in absence of assessee. We accepted his submissions and continued the hearing. 3. After hearing Ld. DR, we find that certain sentences written in the impugned Order require to be rectified. Accordingly, we narrate below the original sentence of impugned Order and the substituted sentence to be read in place thereof: Original sentence Substituted sentence Last sentence of Para No. 6 of impugned Order: “Upholding the same, we dismiss the Ground No. 1.” “Upholding the same, we allow the Ground No. 1.” Last sentence of Para No. 15 of impugned Order: “Thus, the Ground No. 3 is hereby dismissed.” “Thus, the Ground No. 3 is hereby allowed.” 4. Resultantly, this M/A is allowed. Order pronounced in open court on 03.07.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 03.07.2023 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order, Sr. Private Secretary Income Tax Appellate Tribunal, Indore Bench, Indore