M/s. Protex Plastic Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 236/DEL/2016

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3809 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 14-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Miscellaneous Application No.236/Del/2016 (ITA No.316/Del/2014) Assessment Year: 2008-09 M/s Protex Plastic Pvt. Ltd., W-18, Okhla Industrial Area, Phase II, New Delhi – 110 020 PAN: AAACP1684N Vs ITO, Ward-14(4) New Delhi. (Applicant) (Respondent) Assessee by : None Revenue by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 20.05.2022 Date of Pronouncement : 24.06.2022 ORDER PER C.M. GARG, JM: In this Miscellaneous Application, the assessee is seeking rectification in the first page/heading of the Tribunal order dated 25.05.2016 in ITA No.316/Del/2014 for AY 2008-09 (hereinafter called ‘the Tribunal order’). 2. When the case was picked up for hearing, neither the applicant-assessee nor his authorized representative appeared nor any adjournment application has been filed. MA No.236/Del/2016 2 The ld. Sr. DR agreed that the assessee is seeking a rectification in the cause title of the Tribunal order which does not affect the findings recorded in the order in any manner. Therefore, we proceed to adjudicate the Miscellaneous Application in absence of applicant-assessee after hearing the submissions of Ld. Sr. DR 3. The ld. Sr. DR submitted that the assessee is seeking a very simple rectification in the first page/heading of the Tribunal order as after Ward-14(5), the station of the AO has been incorrectly mentioned as Meerut instead of New Delhi. Therefore, the Department has no objection towards the prayer of the assessee seeking the aforesaid rectification in the Tribunal order. 4. On perusal of the relevant record, I clearly find that there is an inadvertent typographical mistake in the first page/heading of the Tribunal order dated 15.05.2016 wherein the station/place of ITO has been incorrectly mentioned as Meerut instead of New Delhi. Therefore, the rectification application is allowed and it is directed that the station/place of ITO, Ward14(5) is to be substituted as New Delhi instead of Meerut. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 24.06.2022. Sd/- Sd/- (ANADEE NATH MISSHRA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMFBER Dated: 24 th June, 2022. MA No.236/Del/2016 3 dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi