RAGHAVAN SRINIVASAN, CHENNAI V. ITO, CORPORATE WARD-3(1), CHENNAI

MA 46/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5274 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-07-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 21-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMATHA

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member M.A. No. 46/Chny/2024 [In I.T.A. No.265/Chny/2024] िनधाŊरण वषŊ/Assessment Year: 2013-14 Mr. Raghavan Srinivasan, Door No. 21, Block “T” XI Street, Anna Nagar, Chennai 600 040. [PAN: ABIPS5129D] Vs. ITO, Corporate Ward 3(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Ms. Samatha, Addl. CIT सुनवाई की तारीख/ Date of hearing : 26.07.2024 घोषणा की तारीख /Date of Pronouncement : 07.08.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: By way of this Miscellaneous Application, the assessee intends to rectify the apparent mistake in the order dated 08.05.2024 passed in ITA No. 265/Chny/2024 for the assessment year 2013-14. 2. By filing petition for rectification, the assessee submits that the Tribunal disposed off this appeal by order dated 08.05.2024, wherein, in the cause title, the assessment year was wrongly mentioned as 2022-23 instead of assessment year 2013-14 and prayed for rectification. M.A. No.46/Chny/24 2 3. On perusal of the records, we find that the assessee filed his appeal for the assessment year 2013-14, whereas, by mistake inadvertently, in the cause title, assessment year was wrongly mentioned as 2022-23 and thus, there is a mistake apparent from record, which is corrected as under: आयकर अपील सं./I.T.A. No.265/Chny/2024 िनधाŊरण वषŊ/Assessment Year: 2013-14 Mr. Raghavan Srinivasan, Door No. 21, Block “T” XI Street, Anna Nagar, Chennai 600 040. [PAN: ABIPS5129D] Vs. ITO, Corporate Ward 3(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) 4. The order dated 08.05.2024 in disposing off the appeal in I.T.A. No. 265/Chny/2024 stands accordingly modified by rectifying the mistake apparent from records. The rest of the order remains same and we order accordingly. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on 07 th August, 2024 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 07.08.2024 M.A. No.46/Chny/24 3 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.