M/S. RUDRA CONSTRUCTION,VADODARA vs. THE DY.CIT, CIRCLE-1(2), VADODARA

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ITA 803/AHD/2023Status: DisposedITAT Ahmedabad14 May 2024AY 2014-15Bench: SMT. ANNAPURNA GUPTA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal rectified the typographical error. The last sentence of paragraph 8 on page 6 of the original order should be read as 'All the grounds are allowed' instead of 'All the grounds are dismissed'.

What were the facts?

This is a corrigendum to a previous ITAT order dated May 10, 2024. A typographical error was found in the last sentence of paragraph 8 on page 6.

What were the issues?

Rectification of a typographical error in a previously passed order.

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘SMC’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER CORRIGENDUM in Asstt. Year : 2014-15 Rudra Construction, DCIT, 806, Ozone, Opp: Sarabhai Vs Circle 1 (2), Campus, Wadi-Wadi, Baroda Baroda PAN : AAHFR 2616 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

C O R R I G E N D U M In the Tribunal’s order dated 10th May, 2024 in the above appeal, we find that there was a typographical mistake crept in the last sentence of paragraph No.8 on page No.6, wherein it was inadvertently mentioned as “All the grounds are dismissed” instead of “All the grounds are allowed”. The mistake, which is apparent from the record, is therefore required to be rectified, and we accordingly rectify the same as under. The last sentence of paragraph No. 8 on page No.6 of the order may be read as under: - “All the grounds are allowed.” This corrigendum is, therefore, being issued to remove the above mistake and it is hereby rectified as such. (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 14/05/2024 **Bt आदेश की "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant

1.

""थ" / The Respondent. 2. संबंिधत आयकर आयु" / Concerned CIT 3. आयकर आयु"(अपील) / The CIT(A), 4. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, //// उप/सहायक पंजीकार (Dy./Asstt.

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