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Facts
This is a corrigendum to an order passed by the Income Tax Appellate Tribunal. The original order incorrectly stated that "129 days in filing appeal before the Tribunal is condoned." The corrigendum rectifies this to read "129 days in filing appeal before the FAA is condoned."
Held
The Tribunal has issued a corrigendum to correct a minor typographical error in a previous order regarding the condonation of delay in filing an appeal before the First Appellate Authority (FAA).
Key Issues
Correction of an inadvertent error in a previously issued Tribunal order regarding the condonation of appeal filing delay.
Sections Cited
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Per Laxmi Prasad Sahu, Accountant Member
This appeal is disposed of by the order of the Tribunal by order dated 24.6.2024. There is an inadvertent error in the order wherein in the last line of para 5 of page 2, it is mentioned as “129 days in filing appeal before the Tribunal is condoned. Since”. The same is modified and substituted to read as under:- “129 days in filing appeal before the FAA is condoned. Since”.
There is no other change in the order of the Tribunal.