SHRI SHRI SUDHIR KUMAR AGRAWAL, DURG,DURG(CG) vs. THE INCOME TAX OFFICER, WARD-2(2), BHILAI, BHILAI(CG)
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आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.158/RPR/2017 "नधा"रण वष" / Assessment Year : 2012-13 Sudhir Kumar Agrawal, Prop. of M/s. R.C. Agrawal & Co. H No.28, Malviya Nagar, Durg (C.G.) PAN : ACGPA8265P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent
Assessee by : Smt. Laxmi Sharma, CA S/Shri Sunil Kumar Agrawal & Vimal Agrawal, CA
Revenue by : Shri G. N. Singh, Sr. DR
CORRIGENDUM
The present corrigendum application seeking rectification of certain clerical mistakes in the order passed by the Tribunal while disposing off the appeal in ITA No.158/RPR/2017 for A.Y 2012-13, dated 17.10.2022 has been filed before us on 20.10.2022. On a perusal of the aforesaid
2 Shri Sudhir Kumar Agrawal, Durg Vs. ITO, Ward-2(2), Bhilai application, we find that the same had been filed not by the assessee appellant but by his counsel. As an appeal in Form No.36 r.w. Rule 47(1) r.w. Rule 45(3) of the Income Tax Rules, 1962 read a/w. Section 140 of the Income-tax Act, 1961 (for short ‘the Act’) is required to be signed by the individual appellant (except for where it is not possible for the individual to so verify), therefore, the corrigendum application is also to be similarly filed by the assessee appellant.
We, thus, in light of the aforesaid infirmity in the corrigendum application filed before us, hold the same as not maintainable with a liberty to the assessee to prefer the same as per the prescribed procedure. Accordingly, the corrigendum application filed by the assessee, dated 19.10.2022 is rejected as not maintainable in terms of our aforesaid observations. ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; "दनांक / Dated : 05th January, 2023 SB
3 Shri Sudhir Kumar Agrawal, Durg Vs. ITO, Ward-2(2), Bhilai आदेश क" ""त"ल"प अ"े"षत / Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The CIT(Appeals)-II, Raipur (C.G)
The Pr. CIT-II, Raipur (C.G)
"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण,रायपुर ब"च, रायपुर / DR, ITAT, Raipur Bench, Raipur. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// "नजी स"चव / Private Secretary आयकर अपील"य अ"धकरण, रायपुर / ITAT, Raipur.