ITO, NEW DELHI vs. SHRI HARISH MAHAJAN, DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal has corrected a typographical error in the cause title and a clerical error in paragraph 6 of its earlier order. These corrections do not alter the original decision of the bench.
What were the facts?
This judgment is a corrigendum to a previous order dated 01/10/2019. It rectifies two minor errors: a wrongly mentioned Authorized Representative for the assessee and a clerical error in paragraph 6.
What were the issues?
The primary issue was the rectification of clerical and typographical errors in a previously issued ITAT order to ensure accuracy in the cause title and the operative part of the judgment.
AI-generated summary — verify with the full judgment below
Corrigendum in Order dated 01/10/2019
It has come to our notice that in the order dated 01/10/2019 in Assessment Year 2012-13 in case of Shri Harish Mahajan that certain typographical/ clerical error has crept into in the cause title page of the order wherein the name of the Authorized Representative appearing on behalf of the assessee is wrongly mentioned. Therefore, the above error is rectified in the cause title of the order and now the correct Cause title is read as under:- Revenue by : Shri N. K. Bansal, Sr. DR Assessee by: Shri Rajan Chopra, CA
The second error has crept at para No. 6 and the same is rectified and reads as under:- “6. In the result, appeal filed by the department is dismissed.”
These corrections are minor correction and therefore does not prejudice either of the parties and does not change the decision of the bench. 4. The registry is directed to serve upon both the parties above corrigendum which will substitute the cause title of the order passed by the coordinate bench. The Parties are directed to bring them same to the notices of various concerned authorities and Hon’ble courts. -Sd/- -Sd/- (BHAVNESH SAINI) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10/10/2019 A K Keot
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