Chandrakumari, Chennai V. ITO NON CORPORATE WARD -3(1), Chennai

MA 133/CHNY/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5394 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 03-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 69A

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ SMC BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member M.P. No. 133/Chny/2023 [In I.T.A. No.291/Chny/2023] िनधाŊरण वषŊ/Assessment Year: 2017-18 Chandrakumari, New No. 66, Old No. 142, Eldams Road, Teynampet, Chennai 600 018. [PAN:AELPC0455J] Vs. The Income Tax Officer, Non Corporate Ward 3(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Girish Kumar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 10.11.2023 घोषणा की तारीख /Date of Pronouncement : 10.11.2023 आदेश /O R D E R By means of present Miscellaneous Petition, the assessee seeks to recall and rectify the mistake apparent in the order passed by the Tribunal in I.T.A. No. 291/Chny/2023 dated 14.07.2023 relevant to the assessment year 2017-18. 2. By referring to the miscellaneous petition, the ld. Counsel for the assessee has submitted that in the appeal order, the Tribunal has sustained addition to the extent of 7,60,000/- against the addition of M.P. No. 133/Chny/23 2 ₹.25,60,000/- and the disallowance should have been restricted to the tune of ₹.18,00,000/-, whereas, due to typographic error, it was mentioned as ₹.15,00,000/-. Thus, there is a typographical error of mentioning the amount as ₹.15,00,000/- and prayed for recalling the order to rectify the mistake apparent in the order dated 14.07.2023. 3. On the other hand, the ld. DR has not opposed the above submissions of the ld. Counsel. 4. Heard both the sides and perused the order passed by the Tribunal dated 14.07.2023. In the appeal order, the Tribunal has sustained the disallowance to the extent of ₹.7,60,000/- treating as unexplained money under section 69A of the Income Tax Act, 1961 [“Act” in short] against the disallowance of ₹.25,60,000/-. Thus, the disallowance to be restricted should be ₹.18,00,000/- instead of mentioning as ₹.15,00,000/- in the appeal order. Since, there is typographical error in the appeal order passed by the Tribunal dated 14.07.2023, the same stands recalled for rectifying the mistake apparent in the order passed by the Tribunal. The appeal is taken up for hearing on 10.11.2023 and is being disposed off separately. 5. In the result, the Miscellaneous Petition filed by the assessee is M.P. No. 133/Chny/23 3 allowed. Order pronounced in the open Court on 10 th November, 2023 at Chennai. Sd/- (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 10.11.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3.आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.