RNB International Pvt.LTd, New Delhi V. DCIT, CC-32, New Delhi

MA 448/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0459 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 25-07-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER M.A. 447 & 448/Del/2023 (Arising out of ITA No.286 & 421/Del/2022) Assessment Year: 2013-14 RNB International Pvt. Ltd. RNB House 1, Shivaji Enclave Main Road Near Raja Garden, Opp. Mother Dairy, New Delhi Vs. DCIT, Central Circle-32, New Delhi PAN: AADCR0962Q (Applicant) (Respondent) ORDER PER AVDHESH KUMAR MISHRA, AM: By way of the above-mentioned two Miscellaneous Applications, the applicant/assessee seeks rectification of mistake apparent from the record in the order dated 06.11.2023 of the Tribunal in ITA No. 286 & 421/Del/2022 for the Assessment Year 2013-14. The Para 4 and 5 of the Misc. Applications point out that Applicant by Sh. Ved Jain, Advocate, Sh. Aman Garg& Ms. Ishika, CA Respondent by Shri Om Parkash, Sr.DR Date of hearing 26.07.2024 Date of pronouncement 06.08.2024 MA No.447 & 448/Del/2023 2 the name of the assessee in the Tribunal order in the ITA No. 286 & 421/Del/2022 has been inadvertently mentioned as RNB Overseas Pvt. Ltd. instead of RNB International Pvt. Ltd. 2. The Ld. AR, with the help of the Form-36, demonstrated that the Tribunal order has inadvertently mentioned the name of the assessee as RNB Overseas Pvt. Ltd. in all the four appeals whereas name of assessee in ITA No. 286/Del/2022 and cross appeal filed by the Revenue in ITA no. 421/Del/2022 for A.Y. 2013-14 was RNB International Pvt. Ltd. Thus, the Ld. AR prayed for rectification of the typographical mistake. To which, the Ld. Sr. DR appeared in agreement. 3. Upon hearing both the sides and carefully perusing the records, we find force in the submission of the Ld. AR. We are of the considered opinion that the mistakes as pointed out by the applicant/assessee are typographical errors. Hence, the typographical errors, as pointed out by the assessee, in the order dated 06.11.2023 are rectified accordingly, which may read as under: - S. No. Appeal No. A.Y. Appellant Respondent 1. 286/Del/2022 2013-14 RNB International Pvt. Ltd. DCIT, Central Circle-32, Delhi 2. 421/Del/2022 2013-14 DCIT, Central Circle- 32, Delhi RNB International Pvt. Ltd. MA No.447 & 448/Del/2023 3 4. The Tribunal order dated 06.11.2023 is therefore, rectified to the above extent. Accordingly, both misc. applications filed by the assessee are allowed. Order pronounced in the open court on 06 th August, 2024 Sd/- Sd/- (C.N.PRASAD) (AVDHESH KUMAR MISHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 6 th August, 2024. Binita, Sr.PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. CIT(DR), New Delhi Asstt. Registrar ITAT, New Delhi