DLF UNIVERSAL LTD., Gurgaon V. DCIT, CIRCLE- 1(1), GURGAON

MA 203/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8555 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M. A No. 203/Del/2021 DLF Universal ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUAMR U.S., JUDICIAL MEMBER M.A No. 203/Del/2021 In (ITA No. 2180/Del/2018 ( A.Y 2014-15) DLF Universal Ltd. (Formerly known as DLF Retail Developers ltd.) 3 rd Floor, Shopping Mall Arjun Marg, DLF City, Phase-1, Gurgaon PAN: AAACJ1655P (APPLICANT) Vs DCIT, CIRCLE-1 (1), Gurgaon (RESPONDENT) Applicant by Sh. Satyjit Goel, CA Respondent by Sh. Amit katoch, Sr. DR ORDER SH. YOGESH KUAMR U.S., JM 1. The Assessee filed the present MA with a prayer to modify the Assessment Year which was wrongly mentioned as 2016-17 instead of 2014-15 in the order passed by the Tribunal in ITA No. 2180/Del/2018 dated 29.09.2021. 2. The Ld. Counsel for the Assessee submitted that the Assessment Year has been wrongly mentioned as 2016-17 instead of 2014-15 even though on Date of Hearing 16/02/2024 Date of Pronouncement 23/02/2024 2 M. A No. 203/Del/2021 DLF Universal ltd. the header of the order correctly mentioned the Assessment Year as 2014- 15. Therefore, sought for correction of the typographical error in the final order of the Tribunal. 3. Per contra, the Ld. DR has not disputed the contentions of the Ld. AR. 4. Considering the fact that in the order dated 29.09.2021, at para, the Assessment Year has been wrongly mentioned as 2016-17 instead of 2014- 15, the Assessment Year mentioned as 2016-17 is hereby rectified / corrected as A.Y. 2014-15 and shall be read as Assessment Year 2014-15 in first para of the final order of the Tribunal dated 29.09.2021 passed in ITA No. 2180/Del/2018. 5. In the result, M.A. filed by the Assessee is allowed. Order pronounced in the Open Court on 23 rd February, 2024 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23/02/2024 B.R., Sr. PS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI