DCIT, Meerut V. Ranjit Singh & Co., Meerut

MA 462/DEL/2019

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121177 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 20-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 28-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. C.M. GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.462/Del/2019 ITA No.2705/Del/2016 (Assessment Year 2011-12) The DCIT, Circle-2, Meerut Vs. M/s. Ranjit Singh & Company 188/11, Abu Plaza, Abu lane, Meerut. PAN AABFR 5656G (APPELLANT) (RESPONDENT) Revenue by Shri Vipul Kashyap, Sr. D.R. Assessee by Shri Rohit Aggarwal, Adv. Date of hearing: 21.04.2023 Date of Pronouncement: .05.2023 PER C.M. GARG, JM : This application u/s. 254(2) of the I.T Act 1961, has been filed by the revenue seeking rectification of typographical mistake in the order of the Tribunal dated 16.01.2019 in ITA No. 2705/Del/2016. 2. The learned AR, in all fairness, agreed to the contention of the Ld. Senior DR that in the cause title of Tribunal order due to inadvertent mistake assessment year has been mentioned as AY 2011-12 instead of right AY 2012-13 which is also discernable from the copies of assessment as well as first appellate order. 3. In view of above, the Tribunal order dated 16.01.2019 (supra) is amended to the limited extend that the assessment year in the cause title would be read as AY 2012-13 replacing the wrong assessment year mentioned therein. MA No.59/Del/2021 2 4. In the result, MA filed by the revenue is allowed. Order pronounced in the open court on 24.05.2023 Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 24.05.2023 NV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI