2021 (10) TMI 1272 - AT - Income Tax

Rectification of mistake - ex facie erroneous / mistake apparent on record - Wrong appeal number mentioned - incorrect mention of name who appeared on behalf of assessee - HELD THAT - Appeal numbered as ITA No.108/Gau/2017 was preferred against the order of the Ld. CIT(A)- 1, Guwahati dated 11.01.2017, whereas in the impugned order of the Tribunal it has been wrongly mentioned that the appeal has been preferred against the order of the Ld. CIT(A)-Shilling dated 11.11.2017 which assertion of assessee, we find to be correct and therefore, this particular fact needs to be rectified and it should be read as appeal numbered as ITA No.108/Gau/2017 was preferred by the assessee against the order of the Ld. CIT(A)-1, Guwahati dated 11.01.2017, in place of the impugned order wherein it has been wrongly mentioned by the Tribunal as that of Ld. CIT(A)-Shilling dated 11.11.2017. This is ordered accordingly. And also we note that there is a mistake apparent on the face of the record because it has been recorded in the impugned order that Shri Ashok Kr. Agarwala, CA, had appeared on behalf of the assessee on 28th July 2017. Therefore, the observation of the Tribunal that none appeared on behalf of the assessee despite issual of notice, needs to be rectified and therefore, we are inclined to recall the impugned order in ITA No.108/Gau/2017 for assessment year 2012-13 and we direct the Registry to fix the case on 07.10.2021.

Summary

Issues: Rectification of Tribunal's Order due to apparent mistakes and errors.

Analysis:
1. The appellant filed a Miscellaneous Application against the Tribunal's order in ITA No.108/Gau/2017 for the assessment year 2012-13. The appellant's representative, Shri Ashok Kr. Agarwala, argued that the Tribunal's observation of non-appearance by the assessee was erroneous as he had indeed appeared on 28th July 2017. Additionally, there was a discrepancy in the order as it incorrectly stated that the appeal was against the order of the Ld. CIT(A)-Shilling dated 11.11.2017, whereas it should have been against the order of the Ld. CIT(A)-1, Guwahati dated 11.01.2017. The Tribunal acknowledged these mistakes and rectified the order accordingly.

2. The Tribunal recognized the mistake apparent on the record regarding the appearance of Shri Ashok Kr. Agarwala on behalf of the assessee on 28th July 2017, contrary to the earlier observation of non-appearance. In light of this, the Tribunal decided to recall the impugned order in ITA No.108/Gau/2017 for the assessment year 2012-13 and directed the Registry to schedule the case for further proceedings on 07.10.2021. The Tribunal allowed the Miscellaneous Application of the assessee, thereby rectifying the errors in the order.

3. The judgment concluded with the declaration that the Miscellaneous Application of the assessee was allowed, signifying the acceptance of the rectification sought by the appellant. The order was pronounced in the open court on 1st October 2021, marking the resolution of the issues raised by the appellant regarding the errors and mistakes in the Tribunal's original order.