SHRI FINANCE,NEW DELHI V. DCIT, NEW DELHI

MA 238/DEL/2025

AI Insights

The case involved a Miscellaneous Application filed by the assessee under section 254(2) of the Income-tax Act, 1961, seeking rectification of an earlier order due to typographical errors and omissions. The errors included the incorrect identification of the appellant and respondent in the cause title, and the omission of a representative's name in the appearance column. The Departmental Representative did not object to the rectification. The tribunal acknowledged the mistakes as apparent from the record and corrected them without altering the final outcome of the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838076 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 08-07-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Keywords: Rectification of order

Judgement Text

" आयकर अपीलीय अधिकरण धिल्ली पीठ “जी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्रीमती रेनू जौहरी, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER MA No. 238/Del/2025 (Arising out of ITA No.3632/Del/2023, A.Y 2017-18) Shri Finance, 4, Scindia House, Connaught Place, New Delhi PAN: AACFS-9120-K ...... आवेदक/Applicant बनाम Vs. Deputy Commissioner of Income Tax, R No. 1405, 14th Floor, E-2 Block, Civic Centre, New Delhi ..... प्रतिवादी/Respondent आवेदक/Applicant : Shri Mohan Chaudhary, Advocate प्रधतिािीद्वारा/Respondent by : Shri Vikram Singh Sharma, Sr. DR सुनवाई की तिथि/ Date of hearing : 20/02/2026 घोषणा की तिथि/ Date of pronouncement : 20/02/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: The present Miscellaneous Application has been filed by the assessee under section 254(2) of the Income-tax Act, 1961 seeking rectification of the order dated 09.04.2025 passed in ITA No. 3632/Del/2023. 2. The ld. Counsel submitted that typographical mistakes have crept in the cause title of the order. He pointed out that the appeal was filed by the Revenue, but, has been incorrectly mentioned as the Respondent and the assessee has been described as the Appellant. Further, the name of Shri Gaurav Gupta, Chartered Accountant, who appeared on behalf of the assessee along with Shri Naveen Kumar, Advocate, has not been reflected in the appearance column. Printed from counselvise.com 2 MA No.238/DEL/2025 (AY 2017-18) 3. The ld. DR, raised no objection to the rectification of mistakes pointed by ld. Counsel for the assessee. 4. Both sides heard. The appeal in ITA No. 3632/Del/2023 was admittedly filed by the Revenue. Thus, incorrect description of parties in the cause title and appearance column is a mistake apparent from record. Further, non-mentioning of the name of Shri Gaurav Gupta, Chartered Accountant, who appeared on behalf of the assessee, is also an inadvertent omission. 4. The aforesaid mistakes being typographical and apparent on record are hereby rectified. 5. Accordingly, it is directed that: (i) In cause of title of the appeal the Deputy Commissioner of Income Tax is the Appellant and Shri Finance is the Respondent; and (ii) In appearance column, the name of Shri Gaurav Gupta, Chartered Accountant is added along with Shri Naveen Kumar, Advocate on behalf of the assessee. 6. With the above corrections, there shall be no change in the final outcome of appeal. 7. In the result, the Miscellaneous Application is allowed. Order pronounced in the open court on Friday the 20th day of February, 2026. Sd/- Sd/- (RENU JAUHRI) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, ददनाांक/Dated 20/02/2026 NV/- Printed from counselvise.com 3 MA No.238/DEL/2025 (AY 2017-18) प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलािी/The Appellant , 2. प्रतिवादी/ The Respondent. 3. The PCIT/CIT(A) 4. ववभागीय प्रतितनथि, आय.अपी.अथि., यदल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "