DCIT, Patiala V. M/S Patiala Distillers & Manufactures Ltd, Patiala

MA 56/CHANDI/2018

AI Insights

The case involves a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, filed by the Revenue seeking rectification of a clerical error in a previous tribunal order. The error pertained to the incorrect mention of the assessment year in the title of the order. The original order dated 30.08.2017 incorrectly stated the assessment year as '2013-14' instead of '2011-12'. The mistake was acknowledged as a typographic error in Form No. 36 filed by the Assessing Officer, which was subsequently corrected. The tribunal, noting the absence of the assessee and the apparent nature of the error, allowed the application and corrected the assessment year in the order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133735 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 28-11-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A. 56/CHD/2018 in आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 767/CHD/2016 Assessment Year. : 2011-12 The DCIT, Central Circle, Patiala. बनाम VS M/s Patiala distillers & manufacturing Ltd. Opp. State College & Education , Passy Road, Patiala. 瀡थायी लेखा सं./PAN /TAN No: AAACP8584H अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : None राज瀡व क琉 ओर से/ Revenue by : Shri Akashdeep, JCIT, Sr.DR तारीख /Date of Hearing : 17.03.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 28.03.2023 आदेश आदेशआदेश आदेश/ORDER PER DIVA SINGH By the present Miscellaneous Application u/s 254(2) of the Income Tax Act, 1961 in ITA No.767/CHD/2016 pertaining to 2011-12 assessment year, the Revenue prays for rectification in the aforesaid order dated 30.08.2017. 2. The ld. Sr.DR inviting attention to the revised Miscellaneous Application dated 26.04.2022/18.05.2022, specific para 5 submitted that the error has occurred due to inadvertent mistake of mentioning the incorrect assessment year in Form No.36 filed by the Assessing Officer. It was submitted that the mistake is apparent on the face of the record and it has been rectified by the M.A. 56/CHD/2018 In ITA 767/CHD/2016 A.Y. 2011-12 Page 2 of 3 AO who has filed a revised Form No.36. Accordingly, the mistake on account of a typographic error in form No. 36 which now has been rectified may be corrected. For ready reference, relevant para from the Revised Miscellaneous Application relied upon is reproduced hereunder : “5. That in the title of the order, the assessment year has inadvertently been mentioned as 2013-14 in ITA No. 767/Chandi- 2016. However, it is submitted that the ITA No.767/Chandi-2016 related to the appeal filed by the Department, for the A.Y. 2011-12. The mistake may have occurred due to wrong mentioning of assessment year in the Form No. 36 while filing the departmental appeal. Although it was correctly mentioned as A.Y. 2011-12 in the forwarding letter and as well as ground's of appeal.” (emphasis supplied) 3. At the time of hearing, no one was present on behalf of the assessee. A perusal of the record shows that the assessee has consistently not participated in the proceedings despite notice. In the circumstances, considering the record, it was deemed appropriate to proceed with the application filed by the Revenue since the mistake is apparent on the face of the record itself. We have given our consideration to the entire factual matrix as evidenced by the assessment order; the impugned order and the ground raised, the error is evident on the face of the record itself. Considering the Revised Form No.36 alongwith the original Form No.36 filed by the Revenue, the assessment year in the order dated 30.08.2017 in ITA 767/CHD/2016 mentioned as “2013-14” is hereby corrected and may be read henceforth as M.A. 56/CHD/2018 In ITA 767/CHD/2016 A.Y. 2011-12 Page 3 of 3 “2011-12 assessment year” . Said order was pronounced in the Open Court at the time of hearing itself. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the Open Court on 28 th March, 2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. .आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar