What did the Tribunal hold?

The Tribunal directed that the appearance for the assessee in the previous order be corrected to 'Assessee by : None'. Additionally, the concluding line of the order was also rectified.

The ITAT order dated August 28, 2020, had an inadvertent error in the cause title regarding the assessee's appearance. The Registry noted that 'None' appeared for the assessee, not the recorded 'Shri Lalit Mohan, CA'.

What were the issues?

Correction of clerical errors in the cause title and concluding remarks of a previously passed ITAT order.

Ajit Singh, Rewari vs ITO | ITAT Delhi 2020

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP The instant appeal has been disposed of vide Order of the Tribunal dated 28th August, 2020. However, after issuance of the said Order, the Registry noted that, inadvertently, the appearance on behalf of the assessee in the Order Sheet has been recorded as “Shri Lalit Mohan, CA”, whereas ‘None’ appeared on behalf of the assessee at the time of virtual hearing, which led to the mistake in the cause title of the Order dated 28th August, 2020.

The above inadvertent mistake has been brought to the knowledge of the Bench by the Registry. Therefore, we seek to rectify the said error which has crept in our Order dated 28th August, 2020, and direct that the appearance on behalf of the assessee be read as under :-

“Assessee by : None”

Further, the last line after paragraph 5 in the aforesaid Order be replaced by the following :-

“Above decision was announced on conclusion of Virtual Hearing on 28th August, 2020”.

AJIT SINGH,REWARI vs. ITO, WARD- 1, REWARI

What did the Tribunal hold?

What were the facts?

What were the issues?

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