THE TIRUVANNAMALAI DISTRICT CENTRAL CO-OP. BANK LTD., ,TIRUVANNAMALAI vs. ACIT, CIRCLE-I,, VELLORE

PDF · subscribers
ITA 3154/CHNY/2019Status: DisposedITAT Chennai28 March 2024AY 2014-15Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANJUNATHA.G (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal reviewed the assessment order and CIT(A)'s order and found that the date of filing the return of income was indeed mentioned as 27.09.2013 in those records. Therefore, the Tribunal concluded there was no mistake apparent on record to rectify.

What were the facts?

The Revenue filed a petition for a corrigendum to a previous ITAT order. They pointed out an incorrect date for filing the return of income for AY 2014-15 mentioned in the order. The correction sought was from 27.09.2013 to 29.09.2014.

What were the issues?

The primary issue was whether there was a factual error in the ITAT's previous order regarding the date of filing the return of income that warranted a corrigendum.

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 3154/CHNY/2019 िनधा"रण वष"/Assessment Years: 2014-15 The Tiruvannamalai District The ACIT, Central Co-operative Bank Ltd., vs. Circle-1, Collectorate Master Complex, Vellore. Vengikkal, Tiruvannamalai – 606 604. PAN: AAATT 4448F (अपीलाथ"/Appellant) (""यथ"/Respondent) CORRIGENDUM The Revenue has filed a petition requesting for issuance of corrigendum vide letter dated 05.03.2024, that in the Tribunal’s order in ITA No.3154/CHNY/2019 dated 18.10.2023, the Tribunal in para No.31 has mentioned the date for filing of return of income for the AY 2014-15 as 27.09.2013 instead of 29.09.2014. On perusal of records viz., the assessment order and the order of CIT(A), it is found that the date of filing of return of income was mentioned as 27.09.2013 only. Hence, there is no mistake apparent on record from the order of Tribunal dated 05.03.2014 which we can rectify. It is ordered accordingly. (महावीर "सह ) (मंजुनाथा. जी) (MAHAVIR SINGH) (MANJUNATHA.G) उपा"य" /VICE PRESIDENT लेखा सद"य/ACCOUNTANT MEMBER चे"ई/Chennai, "दनांक/Dated, the 28th March, 2024 RSR आदेश क" "ितिलिप अ"ेिषत/Copy to: 1. अपीलाथ"/Appellant

2.

""यथ"/Respondent 3. आयकर आयु" /CIT 4. िवभागीय "ितिनिध/DR 5. गाड" फाईल/GF.

Recent GST High Court judgments

Search GST case law →