The Deputy Commissioner of Income Tax, Circle-1(1)(2), Surat V. Karpara Project Engineering Pvt. Ltd., Surat

MA 40/SRT/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1652 (ITAT-SURAT)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-09-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 01-08-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER M.A.No.40/SRT/2022 (Arising out of ITA 309/SRT/2017) (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Income-tax, Circle-1(1)(2), Majura Gate, Surat Vs Karpara Project Engineering Pvt. Ltd., 405, SNS Platina, Nr. Reliance Market, B/h J.H. Ambani School, Above Surat People’s Bank, Vesu, Surat-395007 PAN: AABCK 8206 A Applicant /Revenue Respondent /assessee Assessee by Ms. Chaitali Shah, C.A Revenue by Shri Vinod Kumar – Sr. DR Date of hearing 23.09.2022 Date of pronouncement 23.09.2022 Order under section 254(2) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This Miscellaneous Application (MA) is filed by the Revenue for seeking rectification within the meaning of Section 254(2) of the Income Tax Act, 1961 in the order dated 22.03.2022 passed in group of five Appeals. 2. The learned Senior Departmental Representative (Sr. DR) for the Revenue submits that appeal of assessee / appellant in ITA No.309/SRT/2017 relates to assessment year 2014-15, however, while passing the assessment order in the array-party (Cause title) of the order of assessment order is wrongly written as “assessment MA No.40/SRT/2022 (a/o ITA No.309/SRT/2017) Karpara Project Engineering Pvt. Ltd. 2 year 2017-18” in place of ‘assessment year 2014-15’. The Ld. Sr. DR for the revenue submits that mistake is apparent and may be corrected suitable. 3. On the contrary, Ld. Authorized Representative (Ld.AR) for the assessee agreed with her appeal relates to assessment year 2014- 15 and topographically mistake may be corrected. 4. We have considered the submissions of both the parties and perused our consolidated order passed in ITA No.309/SRT/2017 with other appeals. On perusal of record, we find that in fact, this appeal relates to assessment year 2014-15, therefore we rectify that assessment year mentioned in array-party in ITA No.309/SRT/2017 be read as “Assessment Year 2014-15” in place of ‘assessment year 2017-18’. With this direction as well on page No.6 before Para-10 of the order of Tribunal. It is ordered accordingly. 5. In the result, MA filed by the Revenue is allowed as indicated above. Order pronounced on 23/09/2022 in the open court. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 23 /09/2022 / DKP, Outsourcing Sr.PS MA No.40/SRT/2022 (a/o ITA No.309/SRT/2017) Karpara Project Engineering Pvt. Ltd. 3 Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File // True Copy // By order Sr.Pvt. Secretary, ITAT, Surat True copy/