Tribunal rectifies errors, grants relief to assessee, sets aside matters to Assessing Officer

The Tribunal granted the assessee's Miscellaneous petition seeking rectification of errors in its order, acknowledging confusion in directions and agreeing to set aside matters to the Assessing Officer to avoid ambiguity. The Tribunal also rectified an error mentioning setting aside an order that did not exist, deleting the erroneous reference. The relief sought by the assessee was granted, and the impugned order was rectified by removing references to the Dispute Resolution Panel and the non-existent order of the Learned CIT(A).

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Issues: Rectification of errors in the impugned order passed by the Tribunal.

The judgment involves a Miscellaneous petition filed by the assessee seeking rectification of errors in the order passed by the Tribunal. The counsel for the assessee argued that the Tribunal's direction regarding the issues contested was unclear, as it was not specified whether the matters were restored to the Assessing Officer or the Dispute Resolution Panel (DRP). The Tribunal acknowledged the confusion and agreed with the assessee's submissions. Both parties agreed that the matters should be set aside to the file of the Assessing Officer to avoid any ambiguity. Consequently, the impugned order was rectified by deleting references to the DRP in paragraphs 5 and 9 of the order.

Furthermore, the counsel pointed out another error in the order where the Tribunal had mentioned setting aside the order of the Learned CIT(A), even though there was no such order by the said authority. The Tribunal accepted this mistake and directed the deletion of the words "set aside the order of Ld CIT(A)" from the relevant line in paragraph 9 of the order. The Tribunal granted the relief sought by the assessee, allowing the Miscellaneous Application. The judgment was pronounced on 4.1.2017.

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