DCIT,Central Circle-18, New Delhi V. Anant Overseas P.Ltd, New Delhi

MA 137/DEL/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3695 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 09-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 M. A No. 137/Del/2022 Anant Overseas P. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUAMR U.S., JUDICIAL MEMBER M.A No. 137/Del/2022 In (ITA No. 4905/Del/2017 ( A.Y 2011-12) DCIT, Central Circle-18, New Delhi PAN: AAACA0234B (APPLICANT) Vs Anant Overseas P. Ltd. 305, 3 rd Floor, Bhanot Corner, Pamposh Enclave, Gr. Kailash-I, New Delhi (RESPONDENT) Applicant by Sh. Rajiv Kumar, CA Respondent by Sh. Amit Katoch, Sr. DR ORDER SH. YOGESH KUAMR U.S., JM 1. The Revenue filed the present M.A. with the prayer to modify the Assessment Year which is wrongly mentioned as 2011-12 instead of 2010- 11 in the order passed by the Tribunal in ITA No. 4905/Del/2017 dated 17.09.2021. Date of Hearing 16/02/2024 Date of Pronouncement 23 rd /02/2024 2 M. A No. 137/Del/2022 Anant Overseas P. Ltd. 2. The Ld. DR submitted that the Assessment Year has been wrongly mentioned as 2011-12 instead of 2010-11; therefore, sought for correction of the typographical error in the final order of the Tribunal. 3. Considering the fact that in the order dated 17.09.2021 in the cause title and first para of the order, the Assessment Year has been mentioned as 2011-12 instead of 2010-11, therefore the Assessment Year which is wrongly mentioned as 2011-12 is hereby rectified / corrected as 2010-11 and shall be read as assessment year 2010-11 in the final order of the Tribunal dated 17.09.2021 passed in ITA No. 4905/Del/2017. 4. In the result, M.A. filed by the Revenue is allowed. Order pronounced in the Open Court on 23 rd February, 2024 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23 rd /02/2024 B.R., Sr. PS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI