K S Rao & CO , Hyderabad V. Income Tax Officers ,Ward -6(1), Hyderabad

MA 27/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4821 (ITAT-HYDERABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2019-2020
• Appeal Filed On: 07-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and LAXMI PRASAD SAHU, ACCOUNTANT MEMBER M.A. No. 27/Hyd/2022 (arising out of ITA No. 381/Hyd/2021 Assessment Year: 2019-20) K.S. Rao & Co., Hyderabad. PAN – AACFK 8953G Vs. Income-tax Officer, Ward – 6(1), Hyderabad. (Appellant) (Respondent) Assessee by: Shri V. Siva Kumar Revenue by: Shri Rohit Mujumdar Date of hearing: 01/04/2022 Date of pronouncement: 07/04/2022 O R D E R PER L.P. SAHU, A.M.: This Miscellaneous Application filed by the assessee arises out of the order of ITAT “B” Bench, Hyderabad Benches, Hyderabad, in ITA No. 381/Hyd/2021 dated 22/11/2021 seeking rectification of certain mistakes apparent from the record that have crept into the said order. 2 M.A. No. 27/Hyd/2022 K . S . R a o & C o . , Hyd. 2. In the M.A. the assessee stated as under: 2. The appeal filed by the applicant company relates to the Assessment Year 2019-20. However, in the cause title as well as the opening paragraph of the order passed by Hon'ble Income Tax Appellate Tribunal, assessment year has been mentioned as "2017-18". Also, the date 'of the order of the CIT(A) has been mentioned as "07th October, 2019" whereas the correct date of the order of the CIT(A) for the relevant year i.e., 2019-20, is "1st September, 2021". Apart from the above, the applicant submits that facts and figures mentioned in the order passed by the Hon'ble ITAT appear to have been taken from the appellate order passed by learned CIT (Appeals) for the Asst.Year 2017-18 which need to be rectified with the figures of asst. Year 2019-20.” 3. Referring to the above factual background, Ld. AR requested for rectification of the mistakes that are crept in the order. 4. We have considered the submissions of the parties and perused the material on record. As stated in the MA cited supra, on perusal of record, we find that the facts and figures mentioned in the order passed by the ITAT vide order dated 22/11/2021 had taken from the appellate order passed by the CIT(A) for AY 2017-18 instead of 2019-20, for which appeal is filed, which needs to be rectified with figures of AY 2019-20. Therefore, we are in inclined to recall our order dated 22/11/2021 passed in ITA No.381/Hyd/2019 and the Registry is directed to post the appeal for hearing in due course of time. 3 M.A. No. 27/Hyd/2022 K . S . R a o & C o . , Hyd. 5. In the result, the Miscellaneous Application filed by the assessee is allowed in above terms. Pronounced in the open court on 7 th April, 2022. Sd/- Sd/- (S.S. GODARA) (L.P. SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 7 th April, 2022. kv Copy to:- 1 K.S. Rao & Co., CAs., Flat No. 601A, Golden Green Apartments, Irrum Manzil Colony, Hyderabad – 500 082 2 ITO, Ward – 6(1), Hyderabad 3 CIT(A), National Facells Appeal Centre, Delhi 4 ITAT, DR, Hyderabad 5 Guard File.