2019 (6) TMI 668 - AT - Income Tax

Rectification u/s 254 - typographical errors - HELD THAT - a) At page No.1 underneath to ITA No., assessment year has wrongly been mentioned as A.Y. 2007-09, which shall be read as Asst. Year 2007-08 . b) At page No.1, the year mentioned in the date of hearing date of pronouncement have wrongly been mentioned as 2018, which shall be read as 2019 . c) At page No.8, the year underneath to the signatures of the Members has wrongly been mentioned as 2018, which shall be read as 2019 . With the aforesaid modifications, this Misc. Application filed by the assessee is allowed.

Summary

Issues: Rectification of typographical errors in the order passed in ITA No. 479/VIZ/2018.

Analysis:
1. The application filed by the assessee under section 254(2) sought rectification of mistakes in the order passed in ITA No. 479/VIZ/2018.

2. The Authorized Representative for the assessee pointed out typographical errors in the order and requested rectification.

3. The Departmental Representative acknowledged the errors highlighted by the Authorized Representative.

4. The errors identified in the order included:
a) Incorrect assessment year mentioned as A.Y. 2007-09 instead of "Asst. Year: 2007-08."
b) Incorrect year stated in the date of hearing and pronouncement as 2018 instead of "2019."
c) Incorrect year below the signatures of the Members as 2018 instead of "2019."

5. The Tribunal allowed the Misc. Application filed by the assessee after making the necessary corrections as per the submissions.

6. Consequently, the Misc. Application filed by the assessee was allowed, and the order was pronounced in open court on June 12, 2019.