M/s. Maa Badi Khermai Marketing Pvt. Ltd., Jabalpur V. D.C.I.T. Central Circle , Jabalpur

MA 2/JAB/2022

AI Insights

The case involves Maa Badi Khermai Marketing Pvt. Ltd. vs. Deputy CIT, Central Circle, Jabalpur, concerning the assessment years 2014-15 and 2015-16. The tribunal, through a corrigendum, addressed and corrected various clerical and typographical errors in its previous order. These corrections included adjustments to citations, numerical figures, and textual omissions to ensure the accuracy and integrity of the legal document. The corrigendum was issued by the Accountant Member, Shri Sanjay Arora, and the Judicial Member, Shri Manomohan Das, on 15/12/2022.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 112967 (ITAT-JABALPUR)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2022
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 15-06-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER M.A.Nos. 01 & 02/JAB/2022 (Arising out of I.T.A. Nos. 29 & 30/JAB/2021) (Asst. Years: 2014-15 & 2015-16) CORRIGENDUM Per Sanjay Arora, AM Order under section 254(2) of the Income Tax Act, 1961 (‘the Act’) in the captioned Miscellaneous Applications was passed on 14/12/2022. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only a correction of those errors, does not therefore per se cause any prejudice to either party. The details are as under:- 1. Para 4.1 (pg.5) a) The word ‘this’ following the words ‘We understand’. marking the beginning of the sentence, be omitted, and the word ‘as’ following the words ‘the same’ in the said sentence, be read as ‘to be’ and, further, the word ‘the’ following the words ‘in consonance with’ in the said sentence be read as ‘a’. b) The numeral ‘2206’ in the citation in the said sentence be read as ‘2006’. c) The word ‘the’ be read after the words ‘the decision as to’, as well as after the words ‘cannot be’, and the words ‘by the AO’ be read after the words ‘the assessee’s accounts’, in the following sentence. d) The word ‘mention’ be read after the words ‘finds’ in the sentence beginning with the words ‘In fact, the same also .......’ Maa Badi Khermai Marketing Pvt. Ltd., D-24, Dixit Enclave, Bandariya Triraha, Jabalpur [PAN : AAJCS 5326 H] vs. Deputy CIT, Central Circle, Jabalpur. (Applicant) (Respondent) MA Nos. 1 & 2/JAB/2022 (AYs: 2014-15 & 2015-16) Maa Badi Khermai Marketing Ltd. v. Dy. CIT 2 | P a g e e) The numeral ‘144(e)’ be read as ‘114(e)’ (pg. 6) f) The words ‘Roshan Hatti’ in the citation be read as ‘Roshan Di Hatti’ (pg.6). g) The words ‘, finding it as not tenable’ be read after the words ‘the legal aspect thereof’ in the sentence beginning with the words ‘The Bench has merely...’ (pg. 6) h) The word ‘been’ be read after the words ‘as we have’ in the sentence beginning with the words ‘We have discussed.......’ (pg. 6) 2. Para 4.2 a) The words ‘as indeed on some noted by us,’ in the sentence beginning with the words ‘That apart, the Tribunal has....’ be omitted, being redundant (pg.7) b) The word ‘facts/’ be read after the word ‘circumstances’ in the sentence beginning with the words ‘Further, the opinion of the AO....’ (pg. 8) c) The word ‘assessee’ in the sentence beginning with the words ‘The decision is to be....’, be read as ‘assessee-firm’ (pg. 8) 3. Para 4.3 a) A comma (,) be read after the words ‘the same’, marking the beginning of the second sentence of the said para (pg.8) b) The word ‘requires’ in the sentence beginning with the words ‘Such instructions would..........’, be read as ‘require’. (pg. 9) c) At the end of the following sentence, beginning with the words ‘How is the same,..’ be read as question mark (?) instead of full stop (.)’ (pg. 9) d) The word ‘of’ following the words ‘the crux of the decision’ in the sentence beginning with the words ‘The contention with...’ (at pg.10), be read as ‘per’ 4. Para 4.4 (pg.11): The word ‘the’ be read before the words ‘varying decisions under’ in the sentence beginning with the words ‘This also explains...’, and the word ‘the’ before the words ‘different facts’ in the sentence beginning with the words ‘This also explains...’ be omitted. 5. Para 4.5 a) The numeral ‘, 238’ be read after the numeral ‘213’ in the citation ‘Rakesh Gupta v. CIT’, and the word ‘on’ following the word ‘cite’ be read as ‘one’ (pg.11) b) The symbol ‘i.e.,’ be read after the word ‘rebuttal,’, in the sentence beginning with the words ‘We have already ...’ (at pg.12); comma (,) be placed MA Nos. 1 & 2/JAB/2022 (AYs: 2014-15 & 2015-16) Maa Badi Khermai Marketing Ltd. v. Dy. CIT 3 | P a g e before the words ‘of substantial compliance’; and the words ‘even as the approval’ be read in place of the word ‘which’ in the said sentence. c) The word ‘that’ in the sentence beginning with the words ‘Only pure questions.....’ be omitted (pg. 12) d) The words ‘(para 4.1 of the impugned order)’ be read after the words ‘on facts’ at the end of the sentence beginning with the words ‘It was perhaps....’ (pg.12) d) The symbol ‘colon (:)’ be read after the words ‘demonstrate that’ in the sentence beginning with the words ‘The foregoing...’ (pg.12) e) The words ‘in light of the facts of the case’ be read after the word ‘precedents’ in the sentence beginning with the words ‘the applicant is, even without observing...’ (pg. 13) Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 15/12/2022 vr/- Copy to: 1. The Applicant: Maa Badi Khermai Marketing Pvt. Ltd., D-24, Dixit Enclave, Bandariya Triraha, Jabalpur. 2. The Respondent: Deputy CIT, Central Circle, Jabalpur 3. The Principal CI T, Central, Bhopal. 4. The CI T( A)-3, Bh opal (MP) 5. The CI T DR , I TAT, Jabalpur 6. Guard File. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.