NIGAM COMPUTERS PVT. LTD.,NEW DELHI vs. ITO, WARD- 18(2), NEW DELHI

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ITA 6396/DEL/2017Status: DisposedITAT Delhi16 January 2020AY 2008-071 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal rectified the previous order by correcting the assessment year from 2007-08 to 2008-09. All other aspects of the original order remain unchanged.

What were the facts?

The assessee's counsel pointed out a typographical error in a previous ITAT order, where the assessment year was incorrectly stated as 2007-08 instead of the correct year, 2008-09. This corrigendum addresses that specific mistake.

What were the issues?

The primary issue was the correction of a factual error in the assessment year mentioned in a prior ITAT order.

AI-generated summary — verify with the full judgment below

1

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI

BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2008-09] M/S NIGAM COMPUTERS PVT. Vs. ITO, WARD 18(2), LTD. NEW DELHI C/O R.C. RAI & ASSOCIATES, 203, AKASH DEEP BUILDING, 26-A, BARAKHAMBA ROAD, NEW DELHI – 110 001 (PAN: AABCN3907F) (Appellant) (Respondent) Assessee by : Sh. R.C. Rai, CA & Ms. Kamal Sharma, CA Department by : Sh. Manoj Kumar Chopra, Sr. DR. CORRIGENDUM Ld. Counsel of the Assessee, Sh. R.C. Rai, Advocate vide his letter dated 11.02.2020 has stated that in the above cited appeal some typographical mistakes have been occurred i.e. typing the wrong assessment year 2007-08 in the order dated 16.01.2020. However, the correct assessment year is 2008-09 and, therefore, requested to rectify the said mistake by issuing the corrigendum.

2.

In view of above facts and circumstances of the case, I rectify the mistake by issuing the corrigendum that the wrong assessment year i.e. 2007-08 may be read as Assessment Year 2008-09 in two places i.e. one below the appeal number (at the Title) and second in first paragraph of the said order dated 16.01.2020. 3. The rest of the contents of aforesaid order dated 16.01.2020 will remain unchanged. [H.S. SIDHU] JUDICIAL MEMBER Date 17/02/2020 “SRB”

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