AMAZON DIGITAL SERVICES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE
What did the Tribunal hold?
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).
What were the 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."
What were the issues?
Correction of an inadvertent error in a previously issued Tribunal order regarding the condonation of appeal filing delay.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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.
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