RAGHULEELA ESTATE PRIVATE LIMITED,MUMBAI V. DCIT -CC-5(4), MUMBAI

MA 299/MUM/2025

AI Insights

The case involves Raghuleela Estate Private Limited, which filed Miscellaneous Applications seeking rectification of a typographical error in a previous Tribunal order. The error pertained to the incorrect mention of the PAN of the assessee in the Tribunal's order dated 21/05/2025. The correct PAN, as per the records and submissions, should be 'AACCR6864N' instead of 'AAACW5273G'. The Tribunal acknowledged the mistake as a typographical error and rectified it accordingly.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838849 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2020-2021
• Appeal Filed On: 12-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVIN SALUNKHE
• Assessee Lawyers: RAVIKANT PATHAK

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER MA Nos.299-301/Mum/2025 (Arising out of ITA Nos.5739 to 5741/Mum/2024) (Assessment Year :2020-21, 2013-14 & 2016-17) Raghuleela Estate Private Limited 301, Platina Plot C-59, G Block Bandra Kurla Complex Mumbai- 400 098 Vs. DCIT-CC 5(4) Mumbai PAN/GIR No.AACCR6864N (Appellant) .. (Respondent) Assessee by Shri Ravikant Pathak Revenue by Shri Pravin Salunkhe, Sr. DR Date of Hearing 19/12/2025 Date of Pronouncement 16/02/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): These Miscellaneous Applications have been preferred by the assessee seeking rectification of the order passed by this Tribunal dated 21/05/2025 in ITA Nos. 5739 to 5741/Mum/2024. Printed from counselvise.com MA No. 299-301/Mum/2025 Raghuleela Estate Pvt. Ltd. 2 2. At the outset, the learned counsel for the assessee submitted that there is a mistake apparent from record in the order of the Tribunal, wherein the PAN of the assessee has been wrongly mentioned as “AAACW5273G” instead of the correct PAN, namely “AACCR6864N”. It was submitted that the correct PAN of the assessee is borne out from the cause title, pleadings, and records placed before the Tribunal, and therefore, the incorrect mentioning of the PAN in the order is purely inadvertent and typographical in nature, which requires rectification. 3. On the other hand, the learned Sr. Departmental Representative fairly relied upon the record. 4. We have considered the submissions of the parties and perused the order of the Tribunal dated 21/05/2025. From the perusal of the record, it is evident that the PAN of the assessee has inadvertently been mentioned incorrectly in the Tribunal’s order. Such an error is manifest, apparent on the face of record, and is purely typographical in nature. Since the correct PAN of the assessee is “AACCR6864N”, the incorrect mentioning of the PAN in the order deserves to be rectified so as to bring the order in conformity with the correct particulars of the assessee as borne out from the record. Printed from counselvise.com MA No. 299-301/Mum/2025 Raghuleela Estate Pvt. Ltd. 3 5. Accordingly, we hereby rectify the order of the Tribunal dated 21/05/2025 passed in ITA Nos. 5739 to 5741/Mum/2024, and direct that wherever the PAN has been mentioned as “AAACW5273G”, the same shall be read as “AACCR6864N”. This rectification shall form part of the original order. 6. In the result, the Miscellaneous Applications filed by the assessee are allowed. Order pronounced on 16th February, 2026. Sd/- (GIRISH AGRAWAL) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 16/02/2026 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Printed from counselvise.com "