M/S SHREE RAJMOTI INDUSTRIES,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMR. INCOME TAX,CIR-2,, RAJKOT-GUJARAT
What did the Tribunal hold?
The Tribunal rectified the error in its previous order. The name of the assessee's Authorized Representative was corrected to Shri Mehul Ranpura, replacing the erroneous mention of Shri Mehul Patel.
What were the facts?
The ITAT Ahmedabad registry identified a typographical error in a previous order dated 31/10/2022. The error was in the name of the Authorized Representative (AR) for the assessee. The name was incorrectly mentioned as Shri Mehul Patel instead of Shri Mehul Ranpura.
What were the issues?
The primary issue was the correction of a factual error in the name of the Authorized Representative in a previously issued ITAT order.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
The registry vide office note dated 19-01-2023 pointed out typographical error, apparent from the record, crept in page 1 of the order dated 31/10/2022 mentioning the correct name of Ld. AR appeared on behalf of the assessee.
It was pleaded in the office note issued by the Registry that ITAT has inadvertently mentioned the name of Ld. AR as Shri Mehul Patel instead of Shri Mehul Ranpura in the order dated 31-10-2022 due to some technical problem in Judisis software. Therefore, as per the order sheet, the name of the Ld. AR is wrongly mentioned as Shri Mehul Patel in first page of ITAT order which needs to Corrigendum in IT(SS)A No.38/Rjt/2018 With C.O No.16/Rjt/2018 A.Y. 2009-10 2 be rectified. Thus, the error crept at page no. 1 in the name of the Ld. A.R is rectified and may be read as Shri Mehul Ranpura instead of Shri Mehul Patel.
Therefore, this corrigendum is being issued to remove the above mistake and it is hereby rectified as such.
Order pronounced in the Court on 24/02/2023 at Ahmedabad.
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