M/S. NEWAGE HOSE MFG. CO.,WADHWAN vs. THE DEPUTY COMMISSINER OF INCOME TAX, SURENDRANAGAR CIRCLE, SURENDRANAGAR

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ITA 126/RJT/2013Status: DisposedITAT Rajkot16 November 2022AY 2009-102 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged the typographical error in the cause title of its previous order. It was rectified to reflect the correct respondent name as "D.C.I.T. Surendranagar Circle, Surendranagar".

What were the facts?

The assessee filed an application pointing out a typographical error in the cause title of a previous order. The respondent's name was inadvertently mentioned as "PCIT, Rajkot-1, Rajkot" instead of the correct name "DCIT Surendranagar Circle, Surendranagar".

What were the issues?

Correction of a typographical error in the cause title of an ITAT order regarding the respondent's name.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No. 621/Rjt/2014
ITA No.126/Rjt/2013
ITA No.621/Rjt/2015

Read from the judgment's own cause title. This page is filed under one of them.

The assessee has filed an application pointing out typographical errors, apparent from the record, crept in the cause title of the order dated 09/09/2022 for correcting the respondent name as mentioned in form 36.

ITA No.621/Rjt/2015 A.Y. 2009-10 2

2.

The assessee in the application dated 17/10/2022 has requested to rectify the respondent name in the cause title which is inadvertently mentioned as “PCIT, Rajkot-1, Rajkot” instead of “DCIT Surendranagar Circle, Surendranagar”. Hence, it was requested to rectify the same.

3.

Thus, the error crept in the order mentioning the respondent name in the cause tile stands rectified as “D.C.I.T. Surendranagar Circle, Surendranagar” instead of “P.C.I.T., Rajkot-1, Rajkot”.

4.

Therefore, this Corrigendum is being issued to remove the above mistake and it is rectified as such.

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