Indian Herbs Foundation, Saharanpur V. CIT(E), Lucknow

MA 58/DEL/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3907 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 14-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V.K. DUBEY
• Assessee Lawyers: SHREY JAIN

Judgement Text

1 | Page IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M.A.No.58/Del/2022 [In ITA No.6420/Del/2017] [Assessment Year : NIL] Indian Herbs Foundation, C/o-M/s. RRA Taxindia, D-28, South Extension, Part-1, New Delhi-110049. PAN-AABTI3091E vs CIT (E), Lucknow. APPELLANT RESPONDENT Appellant by Shri Shrey Jain, Adv. Respondent by Shri V.K.Dubey, Sr.DR Date of Hearing 19.01.2024 Date of Pronouncement 12.02.2024 ORDER PER KUL BHARAT, JM : By this Miscellaneous application, the assessee prays for rectifying the order dated 13.10.2021 passed by the Tribunal in ITA No.6420/Del/2017. 2. Ld. Counsel for the assessee pointed out that certain mistakes apparent from the record, have crept in the order dated 13.10.2021 which needs to be rectified. Ld. Counsel for the assessee reiterated the submissions as made in the application. For the sake of clarity, the submissions of the assessee in the application are reproduced as under:- 1. “The name of the assessee has been mentioned as "India Herbs Foundation", however, the correct name is "Indian Herbs Foundation" which is evident from the copy of PAN Card enclosed at page 7. 2 | Page 2. The PAN No. of the assessee has been mentioned as "AABT13091E", however, the correct PAN No. is "AABTI3091E" which is evident from the copy of PAN Card enclosed at page 7. 3. The address of the assessee has been mentioned as "C/o. M/s RRA Tax India, D-28, South Extension, Part-1, New Delhi", however, the said address is of counsel of the assessee mentioned at point no. 10 of Form 36 for the purpose of correspondence only whereas the address of the assessee is "Sharda Nagar, Saharanpur-247001" which is evident from the order of Ld. CIT(E) dated 25.08.2017 passed u/s 12AA(1)(b)(ii) in assessee's own case (copy enclosed at pages 8-11).” 3. Ld. Sr. DR for the Revenue has no objection as the mistakes are of typographical nature. 4. We have heard both the parties and perused the material available on record. We therefore, rectify the order dated 13.10.2021 passed by the Tribunal. The name of the assessee should be read as “Indian Herbs Foundation” alongwith PAN No.AABTI3091E and address of the assessee should be read as “Sharda Nagar, Saharanpur-247001” wherever it appears in the order dated 13.10.2021 in ITA No.6420/Del/2017. 5. In the result, the Miscellaneous application of the assessee is allowed as indicated above. Order pronounced in the open court on 12.02.2024. Sd/- Sd/- (M.BALAGANESH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * 3 | Page Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI