Spirit Infradevelopers Pvt. Ltd., New Delhi V. ACIT, Central Circle- 17, New Delhi

MA 144/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5247 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-06-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 31-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANSHUL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER M.A.No.144/Del/2021 [In ITA No.1868/Del/2018] [Assessment Year : 2010-11] Spirit Infradevelopers Pvt.Ltd., Plot No.1, T/Floor, LSC Site No.37-38, Morland, Kalkaji, New Delhi-110019. PAN-AAMCS2351M vs ACIT, Central Circle-17, New Delhi. APPELLANT RESPONDENT Appellant by Ms. Roli Chaubey, CA Respondent by Shri Anshul, Sr.DR Date of Hearing 07.06.2024 Date of Pronouncement 07.08.2024 ORDER PER KUL BHARAT, JM : By this Miscellaneous Application (“M.A”), the assessee is seeking rectification of the order dated 08.07.2021 passed by the Tribunal in ITA No.1871/Del/2018 & Others for the Assessment Year 2011-12 & Others. 2. Ld. Counsel for the assessee contended that an inadvertent typographical error is crept in assessee’s appeal in ITA Nos. 1871/Del/2018 & Others wherein title of the party is stated to be “Spirit Infrastructure Pvt.Ltd.” of the appellant instead of “Spirit Infradevelopmers Pvt.Ltd.” whose case was clubbed with the assessee’s other appeals. Therefore, it is contended that an inadvertent typographical mistake has crept into the appeal. He submitted that same needs rectification. 3. Ld.Sr.DR for the Revenue has no objection in this regard. Page | 2 4. We have heard both the parties and perused the material available on record. We find merit in the contention that the title of appeal ought to be “Spirit Infradevelopers Pvt.Ltd.” instead of “Spirit Infrastructure Pvt.Ltd.”. We, therefore, rectify the order dated 08.07.2021, the title of appeal may be read as “Spirit Infradevelopers Pvt.Ltd.” as the assessee company. The necessary correction as made also to be read as part and parcel of the order sought to be rectified. The Miscellaneous application filed by the assessee is accordingly, allowed. 6. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 7 th August, 2024. Sd/- Sd/- (BRAJESH KUMAR SINGH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Draft dictated 02.07.2024 Draft placed before author 02.07.2024 Approved Draft comes to the Sr.PS/PS Order signed and pronounced on 07.08.2024 File came to P.S. 07.08.2024 File sent to the Bench Clerk .08.2024 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order. Page | 3 Date of uploading on the website .08.2024