THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI vs. M/S SHREE ARIHANT TRADE LINKS INDIA PRIVATE LIMITED, BHILAI
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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.57/RPR/2018 �नधा�रण वष� / Assessment Year : 2009-10 M/s. Shree Arihant Tradelinks India Private Limited 88A, Light Industrial Area, Bhilai (C.G.) PAN : AADCS5056Q .......अपीलाथ� / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1),Bhilai (C.G) ……��यथ� / Respondent आयकर अपील सं. / ITA No. 61/RPR/2018 �नधा�रण वष� / Assessment Year : 2009-10
The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G) .......अपीलाथ� / Appellant बनाम / V/s. M/s. Shree Arihant Tradelinks India Private Limited 07, New Khurshipar
2 M/s. Shree Arihant Tradelinks India Pvt. Ltd. Vs. DCIT, CC-1(1) ITA No. 57 & 61/RPR/2018 (Corrigendum)
Bhilai (C.G.) PAN : AADCS5056Q ……��यथ� / Respondent
Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri P.K Mishra, CIT-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.57/RPR/2018 & ITA No.61/RPR/2018 for 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) ITA No. 57 & 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.
Sd/- Sd/- ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; �दनांक / Dated : 05th January, 2023 SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant. 2. ��यथ� / The Respondent. 3. The CIT(Appeals), Bilaspur (C.G) 4. The CIT, Bilaspur (C.G) 5. �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, // True Copy // �नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur.
