Tarun Seth, New Delhi V. ACIT, Circle-11(2), New Delhi

MA 210/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6607 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 16-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAMLESH KUMAR CHAURASIYA

Judgement Text

1 MA no. 315/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M.A. No. 210/Del/2021 ( In ITA No. 1650/DEL/2018) [Assessment Year: 2014-15 Tarun seth, 149, Sasola, Pocket-1, New Delhi-110025. PAN: AATPS 2410 H Vs ACIT, Circle-11(2), New Delhi. APPLICANT RESPONDENT Assessee represented by None Department represented by Shri Anshul, Sr. DR Date of hearing 31.05.2024 Date of pronouncement 07.06.2024 O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The present application is filed for correction of certain errors that have crept into the order dated 10.11.2021, by which appeal of Revenue was dismissed. 3. Application is allowed and corrigendum is being issued with regard to ITA no. 5232/Del/2019, decided vide order dated 10.11.2021 as under: (i) In caption of Tribunal’s order dated 10.11.2021, Appellant by and Respondent by shall be read as under: “Appellant by: Shri Amitabh Kumar Sinha, [CIT]- DR Respondent by: Shri Kamlesh Kumar Chaurasiya, CA” 2 MA no. 315/Del/2023 (ii) The words ‘Section 54H’, wherever appear in para 8 of order dated 10.11.2021, shall be read as ‘Section 54F’ Order pronounced in open court on 07.06.2024. Sd/- Sd/- (PRADIP KUMAR KEDIA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI