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PER SUSHMA CHOWLA, JM:
We find that an error has crept in para 10 of the order of Tribunal dated 24.06.2019. Hence, this Corrigendum is being issued.
The earlier para 10 was as under:- “10. On perusal of record and the order of Tribunal in assessee’s own case for assessment year 2008-09, we find that in ITA No.359/PUN/2013 vide order dated 02.11.2018, the issue has been deliberated upon in paras 4 to 6 and reference is being made to the same, but is not being reproduced for the sake of brevity. Following the same parity of reasoning, we remit this issue back to the file of Assessing Officer to examine the facts and decide the issue of applicability of APAs to assessee’s case for the year under consideration in principle. The grounds of appeal No.2 and 3 and additional ground of appeal No.17 are thus, allowed for statistical purposes.”
The revised para 10 shall read as under:-
“10. On perusal of record and the order of Tribunal in Honeywell Automation India Ltd. for assessment year 2008-09, we find that in ITA No.359/PUN/2013 vide order dated 02.11.2018, the issue has been deliberated upon in paras 4 to 6 and reference is being made to the same, but is not being reproduced for the sake of brevity. Following the same parity of reasoning, we remit this issue back to the file of
Corrigendum in 3 ITA Nos.377 & 378/PUN/2014
Assessing Officer to examine the facts and decide the issue of applicability of APAs to assessee’s case for the year under consideration in principle. The grounds of appeal No.2 and 3 and additional ground of appeal No.17 are thus, allowed for statistical purposes.”
The remaining order shall remain unchanged.
Sd/- Sd/- (D.KARUNAKARA RAO) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 24th July, 2019. GCVSR आदेश की प्रयिलऱपप अग्रेपषि/Copy of the Order is forwarded to : The Appellant; 1. The Respondent; 2. The DRP, Pune; 3. The concerned CIT, Pune; 4. The DR ‘A’, ITAT, Pune; 5. Guard file. 6. आदेशािुसार/ BY ORDER, सत्यापऩत प्रतत //True Copy// वरिष्ठ तनजी सचिव / Sr. Private Secretary आयकि अऩीलीय अचधकिण ,ऩुणे/ ITAT, Pune