Evergain Securities (P), New Delhi V. ITO, Ward-8(4), New Delhi

MA 234/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0833 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-10-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 27-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.-234/Del/2021 [In ITA No.1830/Del/2019] [Assessment Year : 2010-11] Evergain Securities (P), L-7A (LGF), South Extension, Part-II, New Delhi. PAN-AAACE2340J vs ITO, Ward-8(4), New Delhi. APPELLANT RESPONDENT Appellant by Shri Shivam Gupta, CA & Shri Raj Kumar, CA Respondent by Shri Abhishek Kumar, Sr.DR Date of Hearing 14.10.2022 Date of Pronouncement 14.10.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application is filed by the applicant seeking recalling of the order dated 16.10.2019 in ITA No.1830/Del/2019 passed by the Tribunal for the Assessment year 2010-11. 2. At the outset, Ld. Counsel for the assessee reiterated the submissions as made in the Miscellaneous application. Ld. Counsel for the assessee submitted that there is a mistake apparent from the record in respect of mentioning of PAN No.AAACM8113H (incorrect) instead of PAN No.AAACE2340J (correct) in the cause title of the order passed by the Tribunal. For the sake of clarity, the contents of the application are reproduced as under:- 2. “That, in the titled portion of the order, the PAN No. of the assessee (after the name and address of the assessee) has been wrongly mentioned. The details of wrongly mentioned PAN and correct PAN are as under:- Page | 2 Wrong PAN No. as mentioned in ITAT order Correct PAN No. Evidence AAACM8113H AAACE2340J Copy of PAN Card attached. 3. On the contrary, Ld. Sr. DR has no objection if the mistake related to mentioning of incorrect PAN No. is rectified. 4. I have heard the rival contentions and perused the material available on record. Looking to the material available on record, I find that there is a mistake in mentioning PAN No. apparent from the record therefore, the same needs to be rectified. The cause title of this appeal may be read as under:- Evergain Securities Pvt. Ltd. vs ITO, L-7A (LGF), South Extension, Ward-8(4), Part-II, New Delhi. New Delhi. PAN-AAACE2340J [Appellant] [Respondent] Therefore, considering the material available on record, I hereby recall the order dated 16.10.2019 and direct the Registry to fix the appeal for hearing in due course. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 14 th October, 2022. Sd/- (KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Page | 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI