BRIJ BHUSHAN SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

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ITA 1417/DEL/2018Status: DisposedITAT Delhi07 December 2018AY 2015-162 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 noted a minor typographical/clerical error in the cause title of its previous order. This error involved the omission of some names of the persons representing the assessee. The Tribunal directed that this error be rectified, and the corrected cause title would substitute the original one.

What were the facts?

This judgment is a corrigendum to a previous order dated 07/12/2018. The original order dealt with appeals filed by Shri Brij Bhushan Singal, Mrs. Uma Singal, and Mrs. Ritu Singal against the ACIT for assessment years 2013-14 to 2015-16. The corrigendum rectifies a typographical error in the cause title by adding the names of the persons appearing on behalf of the assessee.

What were the issues?

The primary issue addressed was a clerical error in the cause title of a prior ITAT order, which needed correction to accurately reflect the representation of the assessee.

AI-generated summary — verify with the full judgment below

CORRIGENDUM IN ORDER DATED 07/12/2018 1. It has come to our notice that in the order dated 07/12/2018 in to 1417/Del/2018 for the Assessment Years 2013-14 to 2015-16 in case of Shri Brij Bhushan Singal, ITA Nos. 1483 & 1484/Del/2018 for the Assessment Years: 2013-14 and 2014-15 in case of Mrs. Uma Singal and in ITA Nos. 1479 to 1481/Del/2018 for the Assessment Years: 2013-14 to 2015-16 in case of Mrs. Ritu Singal that certain typographical/ clerical error has crept into in the cause title page of the order wherein there has been omission of some of the names of the persons appearing on behalf of the assessee. Therefore, the above error is rectified in the cause title of the order and now the correct Cause title is read as under:-

Mr. S. K. Tulsiyan, Adv Assessee by : Mr. Ashwini Kumar, CA Ms. Abha Agarwal, CA Page | 1

Ms Bhoomija Verma, Adv Ms. Megha Todani, CA Revenue by: Shri S S Rana CIT DR & Shri S. L. Anuragi, Sr. DR

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