NEW BALANCE IT SERVICES INDIA PVT. LTD.,PUNE V. ITO,(1)- CIRCLE 2, PUNE, PUNE

MA 18/PUN/2025

AI Insights

The case revolves around a Miscellaneous Application filed by New Balance IT Services India Pvt. Ltd. against a common order of the ITAT concerning two assessment years, 2021-22 and 2022-23. The application sought to correct typographical errors in the ITAT's order, which incorrectly stated the assessment years as 2020-21 and 2022-23. The errors were in the headings and specific paragraphs of the order. Both parties acknowledged the mistakes, and the tribunal rectified the errors, correcting the assessment years and the corresponding financial figures involved.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785537 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2021-2022
• Appeal Filed On: 18-02-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SHRIWASTAVA
• Assessee Lawyers: RAJENDRA AGIWAL

Judgement Text

" अपीलीय अधिकरण अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.18/PUN/2025 (arising out of ITA No.245/PUN/2024) निर्धारणवषा / Assessment Year: 2021-22 New Balance IT Services India Pvt. Ltd., Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune – 411013. Maharashtra. V s The Income Tax Officer-1, Circle-2, Pune. PAN: AACCN5091R Appellant / Assessee Respondent / Revenue Assessee by Shri Rajendra Agiwal - AR Revenue by Shri Akhilesh Shriwastava – Addl.CIT(DR) Date of hearing 01/08/2025 Date of pronouncement 29/10/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: In this case, Assessee has filed Miscellaneous Application against the common order of ITAT in ITA Nos.245 & 246/PUN/2024 dated 05.06.2024. 2. Relevant Paragraphs of the Miscellaneous Application filed by assessee in MA no.18/PUN/2025 are reproduced here as under : Printed from counselvise.com MA No.18/PUN/2025 [A] 2 1. The present Miscellaneous Application is filed under Section 254(2) of the Income-tax Act. 1961 (A which is arising out of the order pronounced by the Hon'ble Income Tas. Appellate Tribunal, Pune ‘A’ bench ('the Hon'ble Tribunal) on 05 June 2024 for AY 2021-22 and AY 2022-23 (the ITAT Order') in appeal no. ITA No. 245 & 246/PUN 2024 filed by the Appellant. It was the consolidated order for two assessment years. The copy of the Hon'ble ITAT Order as received by the appellant on 29.11.2024 is enclosed herewith (Please refer page no. 3 to 10). 2. In regard to the above, the Company would like to bring to your kind attention that the said appeal was pertaining to AY 2021-22 and AY 2022-23. The ITA numbers are 245 & 246 PUN 2024. For reference to assessment years and ITA No. the copy of the notice of hearing issued by the Registry of the Tribunal is enclosed herewith (Please refer page no 11 to 16). The impugned appeals were heard by the Hon'ble Bench constituting Hon'ble Shri S. S. Godara, Judicial Member and Shri G. D. Padmalshali, Accountant Member. The order was pronounced on 05.06.2024 When the appellant applied for appeal effect to the department, the Ld. Officer pointed out that though the appeals pertained to AV 2021-22 and AY 2022-23, there is a typographical error in mentioning the assessment year as AY 2020-21 and AY 2022-23 the order of the Hon'ble Tribunal This typographical error is occurring at the head of the order and in para no I and 3 on page no 1 and 2 of the order out of 8 pages. In short, the correction is required at three places which are highlighted herein below : Printed from counselvise.com MA No.18/PUN/2025 [A] 3 Findings & Analysis : 3. We have heard both the parties and perused the records. There was a common order passed by ITAT in ITA No.245 & 246/PUN/2024 vide order dated 05.06.2024. Printed from counselvise.com MA No.18/PUN/2025 [A] 4 3. Ld.Authorised Representative filed a written submission. The relevant Chart filed in the Written Submission is reproduced here as under which explains the typographical error. Sr. No. Incorrect Assessment Year in the ITAT order Corrections sought Incorrect figures in the ITAT order Corrections sought Reference to Para No in ITAT order 1 AY 2020-21 & AY 2022-23 AY 2021-22 & AY 2022-23 Rs.2,01,95,946 (AY 2020-21) Rs.1,61,65,450 (AY 2022-23) Rs.1,61,65,450 (AY 2021-22) Rs.2,01,95,946 (AY 2022-23) Para No. 1 Para No.3 4. Ld.Departmental Representative(ld.DR) for the Revenue accepted that there is an apparent mistake in the form of typographical error in the ITAT Order. 4.1 Thus, there is a typographical mistake in the Common Order in ITA No.245 & 246/PUN/2024. Accordingly, we rectify the mistake. The A.Y.2020-21 shall be read as A.Y.2021-22 and A.Y.2022-23 shall be read as A.Y.2022-23. 5. We have verified Form No.36 filed by the Assessee and ld.CIT(A)’s order for A.Y.2021-22 dated 19.12.2023. In the Common Order in ITA No.245 & 246/PUN/2024 dated 05.06.2024 in Para No.3 ITAT has mentioned GST Rs.2,01,95,946/- for Printed from counselvise.com MA No.18/PUN/2025 [A] 5 A.Y.2020-21. It shall be read as Rs.1,61,65,450/- for the A.Y.2021-22. 6. The figure Rs.1,61,65,450/- mentioned for A.Y.2022-23 shall be read as Rs.2,01,95,946/- for A.Y.2022-23. 7. Accordingly, Miscellaneous Application filed by the Assessee MA No.18/PUN/2025 is allowed. Order pronounced in the open Court on 29 October, 2025. Sd/- Sd/- MS.ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधांक / Dated : 29 Oct, 2025/ SGR आदेशकीप्रनिनिनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩिधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩिऩय अनर्करण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. 6. गधर्ाफ़धइि / Guard File. आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपऩिऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "