ACIT, CENTRAL CIRCLE 26, DELHI vs. ZEUS IMPEX PVT. LTD., DELHI

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ITA 375/DEL/2022Status: DisposedITAT Delhi02 September 2024AY 2012-13Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)2 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the erroneous ITA numbers are rectified and should be correctly read as 'ITAs No.375, 376, 377, 378 & 379/Del/2022 and CO No.65, 66, 67, 68 & 69/Del/2023'. This corrigendum will be an integral part of the main order, which was pronounced on 13.05.2024.

What were the facts?

The tribunal identified an administrative error in a previous order where an incorrect set of ITA numbers ('ITAs No. 1136 to 1142/Del/2023') was mistakenly cited in the heading of pages 2 to 6, deviating from the correct numbers listed on the first page.

What were the issues?

Correction of an administrative error concerning the incorrect ITA numbers mentioned in the heading of pages of a prior judgment.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

CORRIGENDUM PER PRADIP KUMAR KEDIA - A.M.: It has come to the notice of the Tribunal that ITA number has been wrongly mentioned in the heading portion on page no. 2 to page no. 6 as ‘ITAs No. 1136 to 1142/Del/2023’ instead of the correct position as mentioned in the first page of the same order. Thus, the error crept in the heading second page onwards stands rectified and may be read as ‘ITAs No.375, 376, 377, 378 & 379/Del/2022 and CO No.65, 66, 67, 68 & 69/Del/2023’. This corrigendum shall form part of the main order in ITAs No.375, 376, 377, 378 & 379/Del/2022 and CO No.65, 66, 67, 68 & 69/Del/2023 pronounced on 13.05.2024.

This corrigendum pronounced on 02 September, 2024.

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