What did the Tribunal hold?

The Tribunal directed a correction to the order to reflect that 'Shri Lalit Mohan, CA' appeared for the assessee, not 'None' as initially recorded. The last line of the order was also amended for clarity.

The Income Tax Appellate Tribunal (ITAT) issued an order on August 28, 2020, disposing of an appeal. Subsequently, the Registry noted an inadvertent error in the cause title of the order.

What were the issues?

The primary issue was the correction of an inadvertent error in the appearance of the assessee's representative in the Tribunal's order.

Hans Raj, Hisar 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 “None”, whereas ‘Shri Lalit Mohan, CA’ 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 : Shri Lalit Mohan, CA”

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

“Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 28th August, 2020”.

HANS RAJ,HISAR vs. ITO, WARD- 2, HISAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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