What did the Tribunal hold?

The Tribunal found the assessee's submission to be correct. The Assessment Year in the order was rectified to 2013-14.

The assessee's counsel filed an application requesting a rectification in the Tribunal's order. The original order incorrectly stated the Assessment Year as 2014-15 instead of 2013-14.

What were the issues?

The primary issue was a typographical error in the Assessment Year mentioned in the Tribunal's order.

ITO vs Shri Sureshkumar Suvalal Jaiswal | ITAT Ahmedabad 2020

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This Application has been filed on 31/12/2019 by the Ld.AR arising from the order of ITAT “B” Bench Ahmedabad passed in 07/08/2019. Through this application, the Ld.AR has submitted as under:-

“Placed below is an application dated 30/12/2019 filed by the Ld. Counsel for the assessee requesting to pass the rectification in the order in AY 2013-14 in the case of Shri Sureshkumar Suvalal Jaiswal, Ahmedabad order dated 07/08/2019. The cause title of the said Tribunal Order shown A.Y. 2014-15 instead of AY 2013-14. The above mentioned Tribunal Order is passed by the Bench constituted by S/Shri Mahavir Prasad, Hon’ble JM and Waseem Ahmed. Hon’ble AM. The author of order is Shri Waseem Ahmed, Hon’ble AM. If approved, rectification may be passed.”

Corrigendum in ITO vs. Sureshkumar Suvalal Jaiswal - 2 -

We find the ld.AR’s submission is correct. Therefore, Assessment Year may be read as Assessment Year 2013-14 instead of Assessment Year 2014- 15; erroneously typed in Tribunal order dated 07/08/2019 passed in . To this limited extent of recording as AY 2013-14, the order is rectified as above.

THE ITO, WARD-2(2)(5)., AHMEDABAD vs. SHRI SURESHKUMAR SUVALAL JAISWAL, AHMEDABAD

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