Liberty Retail Revolutions Ltd, New Delhi V. ACIT Circle-75(1), New Delhi

MA 441/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4245 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP KR. MISHRA
• Keywords: TDS
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER MA No.441/Del/2023 (In ITA No.1016/Del/2020) Assessment Year : 2011-12 Liberty Retail Revolutions Ltd. 4/42, Punjabi Bagh West, New Delhi PAN No.AABCL0641A Vs. ACIT Circle – 75 (1) New Delhi (Appellant) (Respondent) Assessee by : Sh. Deepesh Garg, Advocate Department by : Sh. Sandeep Kr. Mishra, Sr DR Date of hearing : 19-01-2024 Date of pronouncement : 19-01-2024 O R D E R PER N.K BILLAIYA, AM : This Miscellaneous Application by the assessee is directed towards the order of the Tribunal in ITA No.1016/Del/2020 dated 23.11.2023 for A.Y.2011-12. 2. The short grievance of the assessee is that while deciding the appeal typographical error has crept at para -5 of the order of the Tribunal wherein for the figure of Rs.4,41,121/- in advertently Rs.5389724/- has been typed. Similarly for the figure 423477/- inadvertently Rs.4234477/- has been typed. 2 3. We have carefully considered the grievance of the assessee and find force in the contention. Rectifying the error which is apparent from the record para-5 is to be read as under :- “5. The Counsel pointed out that during the proceedings under section 201 and 201 A the AO was of the opinion that the TDS should have been deducted as per provisions of section 1941 of the Act @ 10% as CAM charges are part of rent. On this belief the assessee was directed to pay Rs.44121/- and further directed to pay interest of Rs.423477/-.” 4. The order is accordingly rectified and the miscellaneous application is allowed. 5. Decision announced in the open court in the presence of both the parties on 19.01.2024. Sd/- Sd/- (ANUBHAV SHARMA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: -01-2024 *Neha* Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., New Delhi//True Copy// Assistant Registrar ITAT, New Delhi