SAURAV JEWELLERS P. LTD.,MUMBAI vs. DY CIT -CC-4(2), MUMBAI

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ITA 999/MUM/2021Status: DisposedITAT Mumbai03 January 2023AY 2014-153 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal admitted the error and corrected the previous order. The disallowance on account of making charges amounting to Rs.49,83,491/- for AY 2014-15 was directed to be deleted.

What were the facts?

The assessee pointed out a typographical error in a previous ITAT order. The order incorrectly stated that a disallowance was made instead of deleted.

What were the issues?

Correction of a typographical error in a previous tribunal order regarding the deletion of a disallowance.

AI-generated summary — verify with the full judgment below

The assessee’s authorised representative vide letter dated 29/12/2022 had brought to our attention that in para 3.14 of our order in A.Y.2014-15 dated 28/10/2022, this Tribunal had made a typographical error.

998/Mum/2021, 2504/Mum/2021 M/s. Saurav Jewellers Pvt. Ltd.

2.

We have gone through the said letter and find substance in the same and admit that there is a typographical error for which this corrigendum is hereby issued.

3.

As rightly stated by the assessee, this Tribunal had deleted the disallowance made on account of making charges amounting to Rs.49,83,491/- for A.Y.2014-15. But, however, while concluding in para 3.14, this Tribunal had erroneously mentioned the word “disallowed” instead of “deleted”. Accordingly, the revised para 3.14 shall be read as under:-

“3.14. In view of the above, the disallowance made on account of making charges amounting to Rs.49,83,491/- for A.Y.2014-15 is hereby directed to be deleted. Accordingly, the ground Nos.2 & 3 raised by the assessee are allowed.”

4.

All other contents of the Tribunal order dated 28/10/2022 shall remain unchanged. This corrigendum shall be read as part and parcel of the earlier Tribunal order dated 28/10/2022.

Sd/- Sd/- (AMIT SHUKLA) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 03/01/2023 KARUNA, sr.ps

998/Mum/2021, 2504/Mum/2021 M/s. Saurav Jewellers Pvt. Ltd.

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