METROPOLIS HEALTHCARE LTD., Mumbai V. DCIT, CIRCLE- 16(2), NEW DELHI

MA 186/DEL/2021

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1112 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 04-07-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 19-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No.186/Del/2021 (in ITA No.1546/Del/2018) (ASSESSMENT YEAR : 2012-13) Metropolis Healthcare Limited., vs. DCIT, Circle 16(2), 250-D, Udyog Bhawan, New Delhi. Hindi Cycle Marg, Worli, Mumbai – 400 030 (Maharashtra). (PAN : AACCP1414E) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Shri Mayank Patawari, CA REVENUE BY : Shri Vivek Kumar Upadhyay, Sr. DR O R D E R PER SHAMIM YAHYA, ACCOUNTANT MEMBER : By way of this misc. application, applicant/assessee seeks rectification of mistake apparent from record in the order of this Tribunal in ITA Nos.1546 & 1547/Del/2018 for the Assessment Years 2012-13 & 2014-15 vide order dated 06.07.2021. 2. In the misc. application, the applicant/assessee pointed out that in some paragraphs, assessment year is mentioned wrongly which needs to be rectified. The mistakes pointed out by the assessee in the misc. application read as under :- MA NO.186/Del/2021 2 “4. It is submitted that in Para 1 of the Order, wherein the Hon'ble Tribunal records that "These are the two appeals filed by the Assessee against the order of ld. CIT(A)-33, New Delhi dated 30.03.2017 for Assessment Year 2012-13 and 2013-14", there is an urgent need to replace "AY 2013-14" with "A Y 2014-15", which is relevant for the purposes of the Order so passed. 5. It is submitted that in Para 24, there is a typographical error as it mentions "2014-415". This is required to be rectified by including in its' place "2014-15". 6. It is submitted that in Para 24, the order states that "this ground is already decided by us in the appeal of assessee for assessment year 2013-14 allowing the claim of assessee and therefore for similar reasons we allow ground 1-3 of the appeal. " The aforementioned assessment year, i.e "2013-14", is required to be rectified by replacing it with "2012-13" as the aforementioned is the assessment year for which the appeal has been decided by the Hon'ble Tribunal with respect to the above quoted part of the order. 7. It is submitted that in Para 25, the order states that" .... , as decided by us in the appeal of the assessee for the assessment year 2013-14 we direct the learned assessing officer to only allow the claim of deduction of education cess paid by the assessee as an expenses." Herein, the quoted assessment year i.e. "2013-14" is required to be rectified by replacing it with "2012-13" as the aforementioned is the assessment year for which the appeal has been decided by the Hon'ble Tribunal with respect to the above quoted part of the order.” 2. Ld. counsel for the assessee submitted that the aforesaid mistakes are typographical error which need to be rectified. 3. Upon hearing both the sides and carefully perusing the records, we find that the mistakes as pointed out are typographical errors. Hence, the typographical errors, as pointed out, are ordered to be rectified in order dated 06.07.2021 and may be read as under:- MA NO.186/Del/2021 3 “(i) In line no.2 of para 1 of the order dated 06.07.2021, Assessment year 2013-14 may be read as 2014-15. (ii) In line no.1 of para 24 of the order dated 06.07.2021, Assessment year 2014-415 may be read as 2014-15. (iii) In line no.4 of para 24 of the order dated 06.07.2021, Assessment year 2013-14 may be read as 2012-13. (iv) In line no.3 of para 25 of the order dated 06.07.2021, Assessment year 2013-14 may be read as 2012-13. 4. The aforesaid order of ITAT dated 06.07.2021 is rectified to the above extent and accordingly, the misc. application filed by the assessee is allowed. Order pronounced in the open court on this 9 th day of July, 2024. Sd/- sd/- (CHALLA NAGENDRA PRASAD) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 9 th day of July, 2024 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.