ACIT, Circle- 7(2), Delhi V. DS Realty & Realtors Pvt. Ltd., Gurgaon

MA 212/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3834 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.212/Del/2019 (ITA No.3855/Del/2018) Assessment Year: 2014-15 ACIT, Circle-7(2), New Delhi. Vs M/s DS Group Hospitality Pvt. Ltd., 3 rd Floor, SCO No.310, Ansari Road, Sector-26, Gurgaon. PAN: AAECD6823D (Applicant) (Respondent) Assessee by : None Revenue by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 20.05.2022 Date of Pronouncement : 23.06.2022 ORDER This Miscellaneous Application u/s 254(2) of the Act has been filed by the Revenue seeking the recall of the order of this Tribunal, dated 15.10.2018, in ITA No.3855/Del/2018 for AY 2014-15 (hereinafter called ‘the Tribunal order’). 2. When the case was picked up for hearing, neither the assessee nor its authorized representative appeared nor any adjournment application has been filed despite issuance of notice for today’s hearing. On perusal of the relevant record, I find that MA No.212/Del/2019 2 the Revenue is seeking rectification of a simple typographical mistake which has nothing to do with the findings and conclusion recorded by the Tribunal in the order. Therefore, we find it appropriate to proceed to adjudicate the Miscellaneous Application on the basis of material already available on record after hearing the arguments of ld. Sr. DR. 3. At the time of hearing, the ld. Sr. DR submitted that there is a typographical mistake in the cause title/first page of the Tribunal order dated 15.10.2018 in ITA No.3855/Del/2018 for AY 2014-15 wherein the name of Respondent/assessee has been inadvertently written wrongly as M/s DS Group Hospitality Private Ltd. instead of the correct name i.e., M/s DS Realty & Realtors Pvt. Ltd. 4. On a careful consideration of the above submissions, I am of the considered view that mentioning incorrect name of the Respondent in the first page of the Tribunal order is an apparent mistake on the fact of the record which can be rectified u/s 254(2) of the Act. Therefore, the application of the Revenue is allowed and it is directed that the name of the Respondent/assessee in the first page of the Tribunal order dated 15.10.2018 (supra) has to be read as M/s D.S. Realty & Realtors Pvt. Ltd. substituting the incorrect name M/s D.S. Group Hospitality Private Ltd. MA No.212/Del/2019 3 5. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open court on 23.06.2022. Sd/- (C.M. GARG) JUDICIAL MEMFBER Dated: 23 rd June, 2022. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi