Amrutlal Gangaji Choudhary, Pune V. Deputy Commissioner of Income tax, Pune

MA 187/PUN/2022

AI Insights

The case revolves around a typographical error in the Income Tax Appellate Tribunal's earlier order concerning the assessment year 2012-13 for Amrutlal Gangaji Choudhary, the proprietor of M/s. Ambika Metal Enterprises. The error involved the misstatement of a financial figure in the tribunal's order dated 06.07.2021. The appellant filed a Miscellaneous Application (MA No.187/PUN/2022) to rectify this mistake. The tribunal acknowledged the error and corrected the figure from Rs.16,40,000 to Rs.1,28,90,000, thereby allowing the application.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 137462 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-12-2022
• Assessment Year: misc
• Appeal Filed On: 23-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.187/PUN/2022 (Arising out of ITA No.1343/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year: 2012-13 Amrutlal Gangaji Choudhary, Prop. M/s. Ambika Metal Enterprises, S.No.103/2, Nehru Nagar, Pimpri, Pune- 411018. PAN : AAJPC8405A Vs. DCIT, Circle-8, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: By this Miscellaneous Application, the appellant brought out that a typographical error had been crept in para 2 of the order of this Tribunal in ITA No.1343/PUN/2017 for A.Y. 2012-13 dated 06.07.2021, wherein, figure of Rs.16,40,000/- instead of Rs.1,28,90,000/- was mentioned. We find merit in the contents of Assessee by : Shri Pramod Shingte Revenue by : Shri Suhas Kulkarni Date of hearing : 02.12.2022 Date of pronouncement : 07.12.2022 MA No.187/PUN/2022 2 the application. Accordingly, we proceed to rectify the said mistakes. 2. The figures of “Rs.16,40,000/-” is substituted “Rs.1,28,90,000/-”. 3. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 07 th day of December, 2022. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 07 th December, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-9, Pune. 4. The Pr. CIT-5, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.