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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Vikas Awasthy, JM, Naveen Chandra, AM
Deputy Commissioner of Income Tax, Central Circle-2(1), CR Building, New Delhi – Appellant
Versus
Bharat Heavy Electricals Ltd. – Respondent
| Table of Content |
|---|
| 1. rectification sought for filing year. (Para 1 , 2) |
| 2. prior rectification already achieved. (Para 3) |
| 3. application dismissed as infructuous. (Para 4 , 5) |
सुनवाई क(cid:7409) ितिथ/ Date of hearing : 07/03/2025 घोषणा क(cid:7409) ितिथ/ Date of pronouncement : : 07/03/2025 आदशे /ORDER PER VIKAS AWASTHY, JM:
This Miscellaneous Application has been filed by the Revenue seeking rectification in order of the Tribunal in ITA No. 5668/Del/2014 for AY 2010-11 decided on 18.05.2021.
2. Shri Om Prakash, representing the Department submits that in page no. 9 of the aforesaid Tribunal order, the year of filing in ITA No. and Assessment Year has been wrongly mentioned. The correct ITA No. is 5668/Del/2014 (AY 2010-11)
instead of ITA No. 5668/Del/2013 for AY 2009-10.
3. Shri V Rajakumar, appearing on behalf of the assessee submitted that assessee had filed MA no. 197/Del/2021 for rectification of aforesaid mistake, the Tribunal vide order dated 08.04.2024 has rectified the mistake in mentioning correct year of filing and assessment year.
4. Both sides heard. The mistake Revenue is seeking to rectify has already been rectified by the Bench in Miscellaneous Application filed by the assess
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