Satyabir Singh Yadav, Gurgaon V. ITO, Gurgaon

MA 322/DEL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4778 (ITAT-DELHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 16-11-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 06-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA. Nos. 321 to 323/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” NEW DELHI ] BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Misc. App. No. 321/Del/2023 [ in आ.अ.सं .I.T.A No. 3024/Del/2017 ] िनधाᭅरण वषᭅ/Assessment Year: 2010-11 Shri Satya Pal, S/o. Late Maha Singh, Vill. & P.O. Nakhrola, Tehsil Manesar, Distt. Gurgaon, Haryana – 122 001. बनाम Vs. Income Tax Officer, Ward : 4 (1) Gurgaon. PAN No. AACPY7890A A N D Misc. App. No. 322/Del/2023 [ in आ.अ.सं .I.T.A No. 3022/Del/2017 ] िनधाᭅरण वषᭅ/Assessment Year: 2010-11 Shri Satyabir Singh Yadav, S/o. Late Maha Singh, Vill. & P.O. Nakhrola, Tehsil Manesar, Distt. Gurgaon, Haryana – 122 001. बनाम Vs. Income Tax Officer, Ward : 4 (1) Gurgaon. PAN No. AAOPY3440Q A N D Misc. App. No. 323/Del/2023 [ in आ.अ.सं .I.T.A No. 3023/Del/2017 ] िनधाᭅरण वषᭅ/Assessment Year: 2010-11 MA. Nos. 321 to 323/Del/2023 2 Shri Rati Ram, S/o. Late Maha Singh, Vill. & P.O. Nakhrola, Tehsil Manesar, Distt. Gurgaon, Haryana – 122 001. बनाम Vs. Income Tax Officer, Ward : 4 (1) Gurgaon. PAN No. AABPY6152A अपीलाथŎ/ Appellants ᮧ᭜यथᱮ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : Shri V. Rajakumar, Advocate; राज᭭वकᳱओरसे / Department by : Shri Manu Chaurasia, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 17.11.2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 07.12.2023 आदेश / O R D E R PER C. N. PRASAD, J.M. 1. Through these Misc. applications the assessees stated that there are typographical errors in mentioning the PAN numbers in the cause titles and full name in the case of Shri Satyabir Singh Yadav is not mentioned in the common order of the Tribunal in ITA. Nos. 3024, 3022 and 3023/Del/2017 dated 13.07.2023. 2. The Ld. Counsel submitted that in the cause titles the PAN numbers of the assessees were wrongly mentioned as “AABPY6152A”, “AACPY7890A” and “AAOPY3440Q”, instead of “AACPY7890A”, “AAOPY3440Q” and “AABPY6152A” in the cases MA. Nos. 321 to 323/Del/2023 3 of all the three assessees, namely, Shri Satya Pal, Shri Satyabir Singh Yadav and Shri Rati Ram and in the case of “Shri Satyabir Singh Yadav” full name was not mentioned and, therefore, requests for rectifying the typographical errors. 3. On hearing both the parties, we observe that there are typographical errors in mentioning the PAN numbers of the assessees in the cause title and full name is not mentioned in the case of “Shri Satyabir Singh Yadav”. Therefore, the PAN numbers of the assessees in the cause title may be read as “AACPY7890A”, “AAOPY3440Q” and “AABPY6152A” instead of “AABPY6152A”, “AACPY7890A” and “AAOPY3440Q” respectively and the name of “Shri Satyabir Singh” may be read as “Shri Satyabir Singh Yadav”. 4. In the result the Misc. applications filed by the assessees are allowed. Order pronounced in the open court on : 07/12/2023. Sd/- Sd/- ( SHAMIM YAHYA ) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 07/12/2023 *MEHTA* आदेश की Ůितिलिप अŤेिषत / Copy of Order Forwarded to:- 1. आवेदक / Assessees. 2. राजˢ / Revenue. MA. Nos. 321 to 323/Del/2023 4 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ- अपील / CIT (Appeals) 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, DELHI / DR, ITAT, DELHI 6. गाडŊ फाइल / Guard file. By order ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 05.12.2023 Date on which the typed draft is placed before the dictating Member 06.12.2023 Date on which the typed draft is placed before the Other Member 07.12.2023 Date on which the approved draft comes to the Sr. PS/PS 07.12.2023 Date on which the fair order is placed before the Dictating Member for pronouncement 07.12.2023 Date on which the fair order comes back to the Sr. PS/PS 07.12.2023 Date on which the final order is uploaded on the website of ITAT 07.12.2023 Date on which the file goes to the Bench Clerk 07.12.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order