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Facts
The assessee/appellant pointed out a typographical error in para 10 of the Tribunal Order dated 20/02/2023. The phrase "decision of Co-ordinate Bench" was inadvertently used instead of "assessment order for Assessment Year 2016-17". This corrigendum rectifies that error.
Held
The Tribunal acknowledged the typographical mistake in para 10 of its previous order. The correction involves substituting "decision of Co-ordinate Bench" with "assessment order for Assessment Year 2016-17" in the context of the facts of the case and the assessee's own case.
Key Issues
Correction of a typographical error in a previous Tribunal order regarding the reference in para 10.
Sections Cited
AI-generated summary — verify with the full judgment below
CORRIGENDUM A letter dated 04/01/2024 has been received from the assessee/appellant pointing that in para -10 of the Tribunal Order dated 20/02/2023 common for Assessment Years 2016-17 and 2017-18, inadvertently “decision of Co-ordinate Bench” has been mentioned instead of “assessment order for Assessment Year 2016-17”. We find that indeed there is typographical mistake in para 10 of the order. The mistake is accordingly rectified by way of this corrigendum.
(A.Y.2016-17) ITA NO.2374/MUM/2022(A.Y.2017-18)
The line in para-10 of the order dated 20/02/2023, “ In the facts of the case and the decision of Co-ordinate Bench in assessee’s own case.........” may now be read as “In the facts of the case and in light of assessment order for Assessment Year 2016-17 in assessee’s own case......... ”
With the correction by way of this corrigendum, there will be no change in the final result of appeal.
Sd/- Sd/- (AMARJIT SINGH ) (VIKAS AWASTHY) लेखाकार सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER मुंबई/ Mumbai, �दनांक/Dated 20/02/2024 Vm, Sr. PS(O/S) �ितिलिप अ�ेिषतCopy of the Order forwarded to : �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत 1. अपीलाथ�/The Appellant , 2. �ितवादी/ The Respondent. 3. The PCIT 4. िवभागीय �ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड� फाइल/Guard file. BY ORDER, //True Copy//