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CORRIGENDUM The present corrigendum application seeking rectification of certain clerical mistakes in the order passed by the Tribunal while disposing off the appeal in & A.Y 2009- 10, dated 17.10.2022 has been filed before us on 16.11.2022. On a perusal of the aforesaid 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.
3 M/s. Shree Arihant Tradelinks India Pvt. Ltd. Vs. DCIT, CC-1(1) & 61/RPR/2018 (Corrigendum)
Accordingly, the corrigendum application filed by the assessee, dated 15.11.2022 is rejected as not maintainable in terms of our aforesaid observations.