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Facts
The revenue filed an application requesting a corrigendum to the order dated 27.03.2023. The appellant in their application stated that the Income Tax Appeal Number in the cause title was inadvertently mentioned as "ITA No. 09/MUM/2022" instead of "ITA No. 09/MUM/2023".
Held
The Tribunal, upon perusing the record, found a typographical error in the cause title concerning the Income Tax Appeal Number. The Tribunal directed that the Income Tax Appeal Number should be read as "ITA No. 09/MUM/2023" instead of "ITA No. 09/MUM/2022".
Key Issues
Correction of a typographical error in the Income Tax Appeal Number in the cause title of the order.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “B, MUMBAI
Before: SHRI AMIT SHUKLA, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE
CORRIGENDUM TO ORDER DATED 27.03.2023
An application dated 01st December, 2023 has been moved by the revenue requesting for passing corrigendum in the order passed by the Tribunal in ITA.No. 09/Mum/2023 dated 27.03.2023.
Appellant in its application stated that Income Tax Appeal Number (ITA No.) mentioned in cause title has been inadvertently mentioned as “ITA No. 09/MUM/2022” instead of “ITA No. 09/MUM/2023” and requested to rectify the defect.
On a perusal of the record, we find that a typographical error crept in the cause title in respect to Income Tax Appeal Number (ITA No.). Thus, Income Tax Appeal Number (ITA No.) be read as “ITA No. 09/MUM/2023” instead of “ITA No. 09/MUM/2022”.
The above corrigendum be read as part of the order dated 27.03.2023.
Corrigendum issued on 04th January, 2024