Hyundai Motor India Engineering Private Limited , Hyderabad V. DCIT, Circle-(2), Hyderabad

MA 6/Hyd/2023

AI Insights

The case involved Hyundai Motor India Engineering (P) Ltd, which filed a modification application (M.A. No. 6/Hyd/2023) against an earlier tribunal order (ITA No. 123/Hyd/2020). The application sought to correct a typographical error in the mentioned order, where the date of the assessment order was incorrectly stated. The tribunal acknowledged the error and corrected the date to 11th December 2018, as it was supposed to be, instead of 28th December 2018. The Departmental Representative did not object to this correction.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129917 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 02-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 19-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA 6 of 2023 Hyundai Motor India Engineering P Ltd Page 1 of 2 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member M.A. No.6/Hyd/2023 (Arising out of ITA No.123/Hyd/2020) Assessment Year: 2015-16 Hyundai Motor India Engineering (P) Ltd, Hyderabad PAN: AABCJH7867C Vs. Dy. C. I. T Circle 2(2) Hyderabad (Appellant) PAN: (Respondent) Assessee by : Shri H. Srinivasulu, Advocate Revenue by: Shri Kumar Aditya, DR Date of hearing: 03/03/2023 Date of pronouncement: 03/03/2023 ORDER Per Laliet Kumar, J.M This M.A filed by the assessee is directed against the order dated 29.07.2022 passed by this Tribunal in ITA No.123/Hyd/2020 at paras 5, 6 and 6.1 wherein the assessment order has been wrongly mentioned as 28 th December, 2018 instead of the correct order date of 11 th December, 2018. The assessee seeks to modify the order dated 29 th July, 2022 to the above said extent. 2. The assessee further submitted that it was a typographic error which needs to be corrected. MA 6 of 2023 Hyundai Motor India Engineering P Ltd Page 2 of 2 3. The learned DR has no objection for modification of the apparent typographical mistake crept in the above order passed by the Tribunal. 4. We have gone through the records and find that there is an apparent mistake typographical crept in the said order dated 29 th July, 2022 wherein at Paras 5, 6 and 6.1, the assessment order date has been inadvertently mentioned as 28 th December, 2018 instead of 11 th December, 2018. As there was typographical error in mentioning the correct date of assessment order. Therefore, the order in ITA No.123/Hyd/2022 is modified thereby substituting the date 28.12.2018 with 11 th December, 2018 in Paras 5, 6 and 6.1 5. In the result, M.A. filed by the assessee is allowed Order pronounced in the Open Court on 3 rd March, 2023. Sd/- Sd/- (R.K. PANDA) ACCOUNTANT MEMBER (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 3 rd March, 2023. Vinodan/sps Copy to: S.No Addresses 1 M/s. Hyundai Motor India Engineering (P) Ltd, Sy. No.5/2 & 5/3 Opp: Hitech City Railway Station, Izzatnagar, Lingampally Mandal, Hyderabad 500084 2 Dy.CIT, Circle 2(2) Hyderabad 3 CIT - 2,Hyderabad 4 Pr. CIT-2, Hyderabad 5 DR, ITAT Hyderabad Benches 6 Guard File By Order