RVCF TRUST-II, JAIPUR, JAIPUR V. INCOME TAX OFFICER, JAIPUR

MA 20/JPR/2022

AI Insights

The case involves RVCF Trust-II, the appellant, seeking rectification of typographical errors in an earlier ITAT order concerning the assessment year 2011-12. The errors pertained to the incorrectly stated assessment year and the misnumbering of a ground in the revenue appeal. The tribunal acknowledged these errors and corrected them in the order, ensuring the document accurately reflected the intended legal references and provisions without altering the substantive decisions of the original order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132241 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 08-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM MA. No. 20/JP/2022 (Arising out of ITA No. 198/JP/2022) fu/kZkj.k o"kZ@Assessment Years : 2011-12 RVCF Trust-II, 7 th Floor Ganga Hights, Tonk Road, Jaipur. cuke Vs. Income Tax Officer, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTR 3535L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Anil Goyal (CA) & Shri Anurag Goyal (CA) jktLo dh vksj ls@ Revenue by : Ms. Runi Pal (Addl.CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 04/01/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 24/01/2023 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. The Miscellaneous Application has been filed by the assessee seeking following rectification in the order passed in ITA No. 198/JP/2022 dated 31.10.2022. 2. In the respective Miscellaneous Application, the assessee has requested to rectify the mistake u/s 254(2) of the Act with following prayer:- “ 1. On page No. 1 of the ITAT order MA No. 20 /JP/2022 RVCF Trust 2 Assessment year mentioned in the order as ‘Assessment year 2010-11’ is wrong. The correct year was ‘Assessment Year 2011-12’. There, it needs rectification. 2. On page No. 54 of the ITAT order It is mentioned in the order- Hence, ground No. 4 of the Revenue Appeal is dismissed. Whereas it should have been mentioned as under: Hence Ground No. 1 of the Revenue Appeal is dismissed.” 3. We have heard both the parties and perused the materials available on record. The Bench finds that there are typographical error in order which is rectified as under: 1. At page No. 1, the assessment year now shall be read as 2011-12 instead of 2010-11. 2. At page No. 54 the ground No. 1 now shall be read in stead of ground No. 4. Except the above, there is no change in the Tribunal order dated 31.10.2022. Thus Misc petition is disposed off accordingly. Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼ MkWa- ,l-lhrky{eh½ (RATHOD KAMLESH JAYANTBHAI) (Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 24/01/2023. *Santosh vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- RVCF Trust-II, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Jaipur. 3. vk;dj vk;qDr@ CIT MA No. 20 /JP/2022 RVCF Trust 3 4. vk;dj vk;qDr@ CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur. 6. xkMZ QkbZy@ Guard File {MA No. 20/JP/2022} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar