RAHUL AGGARWAL,DEHRADUN V. ITO, W-1(1)(1), DEHRADUN

MA 2/DDN/2025

AI Insights

This case involves a Miscellaneous Application (MA) filed by Rahul Aggarwal against an order of the Income Tax Appellate Tribunal, Dehradun. The application sought to correct a clerical error in the Tribunal's previous order dated 18.03.2025, which pertained to the assessment year 2015-16. The error involved incorrect references to the Commissioner of Income Tax (Appeals) and the section of the Income Tax Act under which the original assessment was made. After reviewing the submissions, the Tribunal acknowledged the mistake and corrected the order to accurately reflect the correct legal references while maintaining the original decision's outcome.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783586 (ITAT-DEHRADUN)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 01-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH (‘SMC’): DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.02/DDN/2025 (Arising out of ITA No.82/DDN/2024) ASSESSMENT YEAR 2015-16 Rahul Aggarwal, Near Indian Gas Office, Doiwala, Dehradun-248140 PAN:AIYPA1363Q Vs. Income Tax Officer, Ward-1(1)(1)(3), Dehradun. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: This Miscellaneous Application (MA, in short) is filed by the assessee against the order of the Tribunal dated 18.03.2025 in ITA No.82/DDN/2024 for Assessment Year 2015-16. 2. The assessee has pointed out the following error in the order of the Tribunal. “arises out of the order of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as ‘ld. CIT(A)’, in short] in CIT(A), Kanpur-4/11168/2018-19 dated 07.05.2024 against the order of assessment passed u/s 153A/144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.05.2021 by the Assessing Officer, DCIT, Central Circle, Dehradun (hereinafter referred to as ‘Ld. AO’)” which is the mistake apparent from the records. You are kindly requested to rectify such defect.” 3. After considering the submissions from both the parties, we find that the contention of the assessee is correct, therefore, the para No.1 of the order of the Co-ordinate Bench dated 18.03.2025 would now be read as under: Assessee by None Department by Shri A.S. Rana, Sr. DR Date of hearing 08.08.2025 Date of pronouncement 06.11.2025 Printed from counselvise.com 2 MA No.02/DDN/2025 Rahul Aggarwal vs. ITO “the appeal in ITA No.82/DDN/2024 for Assessment Year 2015-16 arising out of the order of Commissioner of Income Tax, NFAC [‘Ld. CIT(A)’ in short] in appeal No. NFAC/2014-15/10249873 dated 14.03.2024 against the order passed u/s 147 of the Income Tax Act, 1961 (‘the Act’) dated 13.03.2023 by the Assessing Unit, Income Tax Department (referred to as ‘the Act’).” 4. The order of the Tribunal is modified to the extent as stated above, the remaining part of the order of coordinate bench and the final result remains the same. 5. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 06.11.2025. Sd/- Sd/- /- (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06.11.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, DEHRADUN Printed from counselvise.com "