EMAK GLASS FIBRE & ACCESSORIES PVT LTD,CHENNAI vs. ITO,CORPORATE WARD, CHENNAI

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ITA 52/CHNY/2021Status: DisposedITAT Chennai21 March 2023AY 2014-152 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal reviewed the case records and agreed with the Revenue's submission. The Assessment Year in the captioned order was corrected to 'Assessment Year 2015-16'.

What were the facts?

The Revenue filed a letter seeking correction of the Assessment Year in a previous ITAT order. The order incorrectly mentioned Assessment Year 2014-15 instead of the correct Assessment Year 2015-16.

What were the issues?

The primary issue was the correction of a clerical error regarding the Assessment Year in a previously passed ITAT order.

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी वी. दुगा2 राव, "ाियक सद4 एवं माननीय ,ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.52/Chny/2021 (िनधा2रण वष2 / Assessment Year: 2015-16) Emak Glass Fibre & Accessories Pvt. Ltd. ITO बनाम 11, Casa Major Road, Corporate Ward-2(1) / Vs. Chennai - 600 008. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACE-6493-N (अपीलाथ"/Appellant) : (""थ" / Respondent) CORRIGENDUM Manoj Kumar Aggarwal (Accountant Member)

1.

The Revenue has filed a letter dated 14-03-2023 seeking correction of Assessment Year in the captioned order passed by Tribunal on 22-09-2022. It has been submitted that the Assessment Year has wrongly been mentioned as Assessment Year 2014-15 instead of Assessment Year 2015-16. The appeal is said to be pertaining to Assessment Year 2015-16. 2. After perusal of case records, we concur with the same. Accordingly, the correct Assessment Year in the captioned order, wherever occurs, may be read as ‘Assessment Year 2015-16’ instead of ‘Assessment Year 2014-15’. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद4 /JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 21-03-2023 EDN/- आदेश की Pितिलिप अ9ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. ""यथ"/Respondent 3. आयकर आयु"/CIT 4. िवभागीय "ितिनिध/DR 5. गाड" फाईल/GF

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