SUPER MEDICAL STORE,MEERUT V. DCIT CIRCLE 1(1)(1), MEERUT

MA 312/DEL/2024

AI Insights

The case involves Super Medical Store, the applicant, who filed a miscellaneous application against the order of the Income Tax Appellate Tribunal concerning the Assessment Year 2020-21. The application sought rectification of alleged mistakes in the Tribunal's earlier order, which included incorrect references to the audit report and the assessment year. The Tribunal acknowledged the errors pointed out by the assessee and corrected them accordingly. Additionally, the Tribunal addressed the procedural query about whether SMC matters could be heard by a Division Bench, confirming that they can be.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780243 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 08-08-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR GUPTA
• Assessee Lawyers: SANJIV SAPRA
• Section: 40(b)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘SMC’ : NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA No.312/DEL/2024 (in ITA No.794/DEL/2024) (Assessment Year: 2020-21) Super Medical Store, vs. DCIT, Circle 1(1)(1), 219, MJ House, Western Kutchery Road, Meerut. Meerut – 250 002 (Uttar Pradesh). (PAN : ADUFS0174Q) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Shri Sanjiv Sapra, Advocate REVENUE BY : Shri Shankar Gupta, Sr. DR Date of Hearing : 12.09.2025 Date of Order : 06.10.2025 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This misc. application is filed by the Applicant/Assessee against the order of the Tribunal in ITA No.794/Del/2024 dated 15.05.2024 for Assessment Year 2020-21 for rectifying the mistakes in the impugned order dated 15.05.2024. 2. In the misc. application, the assessee has pointed out the following mistakes apparent on record :- Printed from counselvise.com 2 MA No.312/Del/2024 (i) Assessee submitted that the following narration given in para 3 at page 2 of the order is a mistake apparent from record as not borne on record:- “3…….as prima-facie, adjustments under section 143(1)(a)(iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return.” He submitted that if at all, it is a mere narration of the contentions of the ld. DR then he has consciously attempted to mislead by linking it with clause (iv) of section 143(1)(a) on his assumption not supported by record at this stage for the first time and that too even when clause (iv) or any other clause, is patently inapplicable under the facts of the case. He further submitted that this narration even with reference to item no.23 of audit report in Form No.3CB (copy at pages 26 & 27 of paper book dated 15.04.2024) is factually incorrect since the information in that item/clause is merely the disclosure of the salary allowed to three partners u/s 40(b) and as per terms of partnership deed as partner are specified person u/s 40A(2) but does not specify the salary of any of the three partners as disallowed u/s 40(b). He pleaded that these lines may be omitted from the order. Printed from counselvise.com 3 MA No.312/Del/2024 (ii) In Para 1 of the order, inadvertently AY 2017-18 is mentioned instead of correct AY 2020-21, which needs to be rectified. (iii) Clarification is required whether the SMC matter can be heard by the Division Bench. 3. Heard both the parties and perused the material available on record. We rectify the mistakes point out by the assessee as under :- (i) Last three lines of para 3 i.e. :- “3…….as prima-facie, adjustments under section 143(1)(a)(iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return.” are deleted and substituted as under :- “addition made without providing any reasons.” (ii) In Para 1, the AY 2017-18 is mentioned instead of correct AY 2020-21. We rectify the mistake and modify in Para 1 as under :- “AY 2017-18 may be read as AY 2020-21” (iii) This SMC matter is heard by the Division Bench comprising of Shri S. Rifaur Rahman, AM and Shri Yogesh Kumar U.S., JM on 08.05.2024 and that Division Bench has decided the matter. We clarify that the cases of SMC matters can be heard and decided by Printed from counselvise.com 4 MA No.312/Del/2024 the Division Bench also, hence, there is no mistake apparent on record. 4. Accordingly, the order dated 15.05.2024 is amended to that extent and rest of the order remain the same. 5. In the result, the misc. application filed by the assessee is allowed. Order pronounced in the open court on this 6th day of October, 2025. Sd/- sd/- (YOGESH KUMAR U.S.) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06.10.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "