Punjab Stainless Steel Industries, New Delhi V. ACIT, CIRCLE- 34(1), New Delhi

MA 59/DEL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6015 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 15-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANSHUL
• Section: 254(2)

Judgement Text

1 MA no. 59/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M.A. No. 59/Del/2022 ( In ITA No. 3716/DEL/2018) Assessment Yrs: 2013-14 Punjab Stainless Steel Industreis, B-61, Wazirpur Industrial Area, New Delhi. PAN- AAAFP 4223 G Vs ACIT, Circle-34(1), New Delhi. APPLICANT RESPONDENT Applicant by Ms. Supriya Mehta, CA Respondent by Shri Anshul, Sr. DR Date of hearing 17.05.2024 Date of pronouncement 05.07.2024 O R D E R PER KUL BHARAT, JM: This miscellaneous application u/s 254(2) of the Income-tax Act, 1961 has been moved by the assessee for correction of certain error that has crept in para 3 of Tribunal’s consolidated order dated 15.10.2021 passed in ITA no. 3716/Del/2018 for A.Y. 2013-14 and ITA no. 3717/Del/2018 for A.Y. 2014-15. 2. Admittedly, in fifth line of para 3 of Tribunal’s order dated 15.10.2021 with respect to ITA no. 3716/Del/2018 for A.Y. 2013-14, the word “commission” has been wrongly mentioned instead of “polishing charges”. The mistake being 2 MA no. 59/Del/2022 typographical and apparent on record is being corrected by issuing corrigendum with regard to ITA no. 3716/Del/2018 for A.Y. 2013-14, decided vide order dated 15.10.2021 to the following effect: The word “Commission” appearing in fifth line of para 3 of Tribunal’s order dated 15.10.2021 with regard to ITA no. 3716/Del/2018 for A.Y. 2013-14 stand deleted and is substituted by the words “polishing charges”. 3. Misc. application stands allowed accordingly. Order pronounced in open court on 5 th July, 2024. Sd/- Sd/- (M. BALAGANESH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *M P* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI