2019 (4) TMI 706 - AT - Income Tax

Rectification application u/s 254 - HELD THAT - As perused the material available on record, specifically the order under challenge, we realize that inadvertently the name of the assessee as well as PAN of the assessee has been typed incorrectly which seems to be inadvertent mistake and therefore, we are inclined to allow the rectification sought by the assesseee and held as under (i) The name of the appellant to be read as Sh. Vikrant Mehra instead of Sh. Vikram Mehra. (ii) The PAN of the assessee to be read as AASPM 2851M instead of AAAAB1049F.

Summary

Issues: Rectification of errors in the order dated 30.11.2018 passed in ITA No.431/Asr/2017 by the Co-ordinate Bench.

Analysis:
1. The assessee filed a Misc. Application seeking rectification of the order passed by the Co-ordinate Bench in ITA No.431/Asr/2017, dated 30/11/2018. The application highlighted two mistakes in the order. Firstly, it pointed out that the name of the appellant should be Sh. Vikrant Mehra and not Sh. Vikram Mehra. Secondly, it mentioned that the PAN of the assessee is AASPM2851M and not AAAAB1049F as recorded in the order.

2. The Ld. DR did not object to the rectification sought by the assessee. After hearing both parties and examining the record, the Tribunal acknowledged the inadvertent errors in typing the name and PAN of the assessee in the order. Consequently, the Tribunal allowed the rectification requested by the assessee. The corrections directed were to read the name of the appellant as Sh. Vikrant Mehra instead of Sh. Vikram Mehra and to read the PAN of the assessee as AASPM2851M instead of AAAAB1049F.

3. Therefore, the Miscellaneous Application filed by the assessee was granted, and the rectifications were accepted. The Tribunal pronounced the order in the open court on 10.04.2019.