NOVA FLEXIPACK PVT LTD.,MUMBAI vs. CENTRALISED PROCESSING CENTRE, DELHI
What did the Tribunal hold?
The Tribunal clarified that the appeal filed by the assessee was indeed dismissed. This corrigendum was issued to correct a typographical error in the previous order.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench issued a corrigendum to its earlier order. The original order dated 27th July 2023 had inadvertently stated the result as 'allowed' instead of 'dismissed'.
What were the issues?
The primary issue was a clerical error in the pronouncement of the appeal's outcome, which needed correction through a corrigendum.
AI-generated summary — verify with the full judgment below
Dated: 03-08-2023 CORRIGENDUM Per N K Choudhry, Judicial Member: It came to our knowledge that though vide order dated 27th July 2023, the captioned appeal was dismissed by this Bench, however in the last para no. 6 of order, inadvertently the result has been typed/shown as “allowed” instead of “dismissed” and therefore this corrigendum necessitates.
Hence, the result/para no. 6 of order dated 27th July 2023 2. passed in this appeal, be read as under:
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