ACIT, Circle-2(2)(1), Int. Taxation, New Delhi V. McCain Foods Limited, Canada

MA 252/DEL/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1920 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 29-08-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday D”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA No. 252/Del/2022 (In ITA No. 1024/Del/2022 (Assessment Year: 2013-14) ACIT, Circle-2(2)(1), International Taxation, New Delhi Vs. McCain Foods Ltd, 8800, Main Street, Florance Ville Bristol, New Brunswick, Canada (Appellant) (Respondent) PAN: AAICM5429L Assessee by : None Revenue by : Shri Vivek Vardhan, Sr. DR Date of Hearing 31/05/2024 Date of pronouncement 31/05/2024 O R D E R PER S. RIFAUR RAHMAN, A. M. 1. By way of this miscellaneous application the applicant seeks rectification in the cause title of the order of tribunal dated 09.06.2022 passed in ITA No. 1024/Del/2020. The averments made in the application are that in the cause title of the said order the assessment order has been wrongly mentioned as “AY 2015-16” in place of correct “AY 2013-14”. 2. Having gone through the record we find the averments made by the department in the application is correct. None appeared on behalf of the assessee. The mistake pointed out by the Ld. DR is a typographical mistake which needs to be rectified. Accordingly, the correct Assessment Year in the cause title of the order dated 09.06.2022 is directed to be read as “AY 2013-14” in place of “AY 2014-15”. We order accordingly. MA No. 252/Del/2022 McCain Foods Ltd Page | 2 3. In the result the miscellaneous application filed by the revenue is allowed. Order pronounced in the open court on 31/05/2024. -Sd/- -Sd/- (YOGESH KUMAR U.S) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31/05/2024 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi