Imanullah and Company, Delhi V. ITO, ward-62(1), New Delhi

MA 159/DEL/2022

AI Insights

The case involved a Miscellaneous Application (MA No. 159/Del/2022) filed by Imanullah & Company, which sought to correct an error in the assessment year mentioned in a previous ITAT order (ITA No.1600/Del/2021). The error was that the assessment year was incorrectly stated as 2015-16 instead of the correct year, 2018-19, in the ITAT's order dated 27.04.2022. The correction was necessary to align the ITAT's records with the actual assessment and appeal documents, which pertained to the year 2018-19.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129938 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-12-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 05-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA.No.159/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No. 159/Del/2022 (In I.T.A No.1600/Del/2021) /Assessment Year: 2015-16 Imanullah & Company West Laxmi Nagar, Delhi. ब म Vs. Income Tax Officer, Ward 62(1), New Delhi. PAN No. AACFI3699D Appellant /Respondent Assessee by Shri D.M. Sinha, Advocate Revenue by Shri Jitender Chand, Sr. DR स ु नवाईक तारीख/ Date of hearing: 03.03.2023 उ ोषणाक तारीख/Pronouncement on 06.09.2023 आदेश /O R D E R In this Miscellaneous Application the assessee submitted as under: - “That unfortunately while filing the form 36 the assessment year was entered AY 2015-16 instead of 2018-19. However, order of assessment/orders of appeal by Ld.CIT attach relevant AY 2018-19. The order of this Hon’ble Court passes for the Assessment Year 2015-16.” 2. Heard Ld. Counsel and Ld. DR. MA.No.159/Del/2022 2 3. Perusal of the record suggests that this appeal pertains to AY 2018-19. However, inadvertently in the cause title the assessment year was wrongly mentioned as AY 2015-16 instead AY 2018-19 which is a mistake apparent on record. Allowing this miscellaneous application the assessment year thus mentioned in the ITAT order in ITA No.1600/Del/2021 dated 27.04.2022 as AY 2015-16 shall be read as AY 2018-19. 4. In the result, Miscellaneous Application filed by the assessee is allowed as indicated above. Order pronounced in the open court on 06/09/2023 (C.N. PRASAD) JUDICIAL MEMBER Dated: 06.09.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi