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

MA 60/DEL/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1154 (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: 2014-2015
• Appeal Filed On: 15-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANSHUL
• Section: 254(2)

Judgement Text

1 MA no. 60/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. 60/Del/2022 ( In ITA No. 3717/DEL/2018) Assessment Yrs: 2014-15 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 11 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 first line of para 11 of Tribunal’s order dated 15.10.2021 with respect to ITA no. 3717/Del/2018 for A.Y. 2014-15, the assessment year has been wrongly mentioned as “2012-13” instead of “2014-15”. The mistake being 2 MA no. 60/Del/2022 typographical and apparent on record is being corrected by issuing corrigendum with regard to ITA no. 3717/Del/2018 for A.Y. 2014-15, decided vide order dated 15.10.2021 to the following effect: The words “Assessment Year 2012-13” appearing in first line of para 11 of Tribunal’s order dated 15.10.2021 with regard to ITA no. 3717/Del/2018 for A.Y. 2014-15 stand deleted and are substituted by words “Assessment Year 2014-15”. 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