AI Insights
The case involves a miscellaneous petition filed by the Deputy Commissioner of Income Tax, Central Circle \\u2013 1 (1), Bangalore against M/s. Prestige Estates Projects Ltd. The petition sought to correct typographic errors in the dates mentioned in the order dated 02.06.2022. The errors pertained to the dates of an order passed under section 154 of the Income Tax Act, which were incorrectly stated as 19.07.2017 instead of the correct date, 19.03.2020. Both parties agreed to the necessary corrections, leading to the allowance of the petition.
Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 124498 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
18-05-2023
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
18-05-2023
Assessment Year
2014-2015
Appeal Filed On
03-01-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 19/Bang/2023 (in ITA No. 69/Bang/2022) Assessment Year : 2014-15 The Deputy Commissioner of Income Tax, Central Circle – 1 (1), Bangalore. Vs. M/s. Prestige Estates Projects Ltd., Prestige Falcon Tower, No. 19, Brunton Road, Bangalore – North, Bangalore – 560 025. PAN: AABCP8096K APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri B.R. Ramesh, Addl. CIT (DR) Date of Hearing : 19-05-2023 Date of Pronouncement : 19-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petition is filed by the revenue against the order dated 02.06.2022 seeking certain typographic mistakes that has crept in. 2. It is submitted that there is a mistake that has crept in regarding the date of the order passed u/s. 154 of the act in para 9 as well as para 13. The Ld.DR submitted that the order u/s. 154 was passed by the Ld.AO subsequently on 19.03.2020 as Page 2 of 2 M.P. No. 19/Bang/2023 (in ITA No. 69/Bang/2022) against 19.07.2017. He submitted that in para 9 as well as para 13, the date of order u/s. 154 that was passed subsequently by the Ld.AO has been wrongly mentioned to be 19.07.2017 that needs to be corrected. The Ld.AR did not object for the necessary corrections to be carried out. 3. We have perused the record and found the submissions of the Ld.DR to be correct. We accordingly rectify the date mentioned in paras 9 and 13 to be read as 19.03.2020 as against 19.07.2017. Accordingly the MP filed by the revenue stands allowed. 4. The rest of the contents of order dated 02/06/2022 passed by this Tribunal shall remain unchanged. In the result, the MP filed by the revenue stands allowed. Order pronounced in open court on 19 th May, 2023. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 19 th May, 2023. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore
