GRAM VIKAS,MOHUDA vs. INCOME TAX OFFICER, BERHAMPUR

PDF · subscribers
ITA 678/CTK/2025Status: DisposedITAT Cuttack23 February 2026AY 2021-22Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 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 that the lower appellate authority had deleted the addition in its entirety but had erroneously typed the figure. The error in the order was corrected, and the deleted addition was confirmed as Rs. 3,51,46,410.

What were the facts?

The assessee's appeal was delayed by 559 days, which was condoned by the Tribunal. The assessee contended that an addition of Rs. 3,51,46,410 was wrongly typed as Rs. 3,10,46,410 in the appellate order, and rectification was not possible.

What were the issues?

Correction of a typographical error in the appellate order regarding the quantum of deleted addition. Whether the appeal, filed with a significant delay, is admitted.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA

For Appellant: Shri Nanak Fogia, A.R
For Respondent: Shri Sajib Banerjee, Sr. DR
Hearing: 23/02/2026Pronounced: 23/02/2026

Assessee represented by Shri Nanak Fogia, A.R. Department represented by Shri Sajib Banerjee, Sr. DR Date of hearing 23/02/2026 Date of pronouncement 23/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. Addl/JCIT(A)-2, Coimbatore in Appeal No. NFAC/2020-21/10199542 dated 18/03/2024 for the A.Y. 2021-22.

2.

Shri Nanak Fogia, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, ld. Sr. DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 559 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr. DR did not object to condone the delay. Accordingly, we condone the delay of 559 days in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing.

Gram Vikas Vs ITO 4. It was submitted by the ld. AR that the addition as made in the assessment order was to an extent of Rs. 3,51,46,410/-. It was the submission that on appeal, the ld. JCIT(A) had deleted the addition. It was the submission that, however, in the finding portion of the order, the ld. Addl./JCIT(A) has erroneously put the figure at Rs. 3,10,46,410/-. It was the submission that the assessee is unable to file a rectification application under Section 154 of the Income Tax Act, 1961 before the ld. JCIT(A) as the portal of the Income Tax Department does not permit the same. The ld. AR of the assessee has also filed an affidavit to this effect.

5.

In reply, the ld. Sr.DR has submitted that there seems to be an error in the order of the ld. Addl./JCIT(A) in respect of the quantification of the addition which has been deleted by the ld. Addl./JCIT(A).

6.

We have considered the rival submissions. As it is noticed that the ld. Addl./JCIT(A) has deleted the addition in its entirety but the figure has been wrongly typed as Rs. 3,10,46,410/- as against Rs. 3,51,46,410/-, the error in the order of the ld. Addl./JCIT(A) stands corrected and the addition as deleted by the ld. Addl./JCIT(A) is to be taken as Rs. 3,51,46,410/-.

7.

In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 23/02/2026.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →