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TMI Blog2021 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment Year 2007-08 and have held the assessee to be in default in respect of Assessment Year 2008-09 and have created the penalty under Section 221 of the Act in respect of Assessment Year 2008-09. The aforesaid mistake, if any, is not same under Section 292B of the Act under which only clerical error or accidental omissions can be protected. Therefore, the decisions on which reliance has been placed by the learned counsel for the revenue, has no application to the factual matrix of the case. We have no option but to quash the order dated 14.03.2011 passed by the Tribunal and remit the matter to the Tribunal. Needless to state that it will be open for the parties to urge their contentions before the Tribunal and all questions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -09 and passed an order under Section 221 of the Act and raised a demand of ₹ 50,00,000/-. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 09.02.2010, dismissed the appeal preferred by the assessee. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short). The Tribunal, by an order dated 14.03.2011, dismissed the appeal preferred by the assessee. In the aforesaid factual background, the assessee has filed this appeal. 3. Learned counsel for the assessee submitted that even though the assessee had taken a specific ground before the Commissioner of Income Tax (Appeals) as well as the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ographical error in the orders passed by the Assessing Officer, Commissioner of Income Tax (Appeals) and the Tribunal, reference has been made to the Assessment Year 2008-09 whereas on admitted facts, the penalty has been levied under Section 221 of the Act in respect of the Assessment Year 2007-08. Learned counsel for the revenue has also referred to Section 292B of the Act and has submitted that merely because there is a mistake in mentioning the year of assessment, the orders cannot be invalidated. In support of aforesaid submission, reference has been made to Section 292B of the Act as well as the decision of the Supreme Court in 'SKY LIGHT HOSPITALITY LLP Vs. ASSISTANT COMMISSIONER OF INCOME-TAX' (2018) 92 TAXMANN.COM 93(SC), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act. In other words, any clerical or typographical error or omission in the return of income, assessment, notice, summons or other proceeding shall not invalidate the proceedings. The Supreme Court dealt with the aforesaid provision in SKY LIGHT HOSPITALITY LLP, supra and held that merely wrong mention of a name in the notice amounts to clerical error which could be corrected under Section 292B of the Act. Similarly, the Delhi High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 2007-08 and have held the assessee to be in default in respect of Assessment Year 2008-09 and have created the penalty under Section 221 of the Act in respect of Assessment Year 2008-09. The aforesaid mistake, if any, is not same under Section 292B of the Act under which only clerical error or accidental omissions can be protected. Therefore, the decisions on which reliance has been placed by the learned counsel for the revenue, has no application to the factual matrix of the case. 7. In view of preceding analysis, we have no option but to quash the order dated 14.03.2011 passed by the Tribunal and remit the matter to the Tribunal. Needless to state that it will be open for the parties to urge their contentions before the Tribunal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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