Harish Mittal, New Delhi V. ITO,ward-42(5), New Delhi

MA 33/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3557 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-02-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 18-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA No.33/Del/2023 (Arising out of ITA No.772/Del/2020) ASSESSMENT YEAR 2014-15 Harish Mittal Kumar Piyus & Co. Chartered Accountants C-5, LGF, Lajpat Nagar-3 New Delhi-110 024 PAN-AALPM 8171H Vs. Income Tax Officer Ward-42(5) New Delhi (Appellant) (Respondent) Appellant by Ms. Gunjan Jain, CA Respondent by Ms. Garima Sharma, Sr. DR Date of Hearing 01/03/2024 Date of Pronouncement 01/03/2024 ORDER PER YOGESH KUMAR U.S., JM: The present Miscellaneous Application (‘MA’, for short) filed by the Assessee with a prayer to rectify the mistake apparent from record in the order dated 20/07/2022 in ITA No.772/Del/2020 wherein it has brought to our notice that while dismissing the appeal filed by the Assessee, the Tribunal has 2. M.A. No.33/Del/2023 Harish Mittal vs. ITO Page 2 of 3 observed that ‘since the appeal involved in the low tax effect, the same deserves to be dismissed’. On the other hand, the appeal should have been dismissed on the ground that the assessee had opted for Vivad se Vishwas Scheme, 2020. 2. On perusal of the record, we find merit in the submission of the Ld. AR. Accordingly, the typographical error in the order dated 20/07/2020 in ITA No.772/Del/2020 is hereby rectified and should be read as ‘the appeal in ITA No.772/Del/2022 dismissed as the assessee has opted for Vivad se Vishwas Scheme, 2020’ and the contents of paragraph 2 to 4 of the order dated 20/07/2020 are hereby by treated as deleted in the said order. 43. In the result, this Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open Court on 01 st March, 2024. Sd/- Sd/- (SHAMIM YAHYA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 01/03/2024 Pk 3. M.A. No.33/Del/2023 Harish Mittal vs. ITO Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI