2017 (1) TMI 1697 - AT - Income Tax

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 ... Rectification of mistake - assessee submitted that the Tribunal has restored the matters relating to both the issues contested by the assessee to the file of the AO/DRP - HELD THAT:- We have heard learned Departmental Representative and we find merit in the submissions made by learned AR. We noticed that the Tribunal has considered the issues in paragraph 5 & 9 of the order and restored them to the file of the AO/DRP. As stated by learned AR this would create confusion. During the course of hearing both the parties agreed that the matters may be set aside to the file of the Assessing Officer. Accordingly, we rectify the impugned order by deleting the word “DRP” and symbol “/”,wherever they occur, in paragraph 5 & 9 of the order. AR further submitted that in paragraph 9 of the impugned order, the Tribunal has observed that the order of Ld CIT(A) has been set aside. Learned AR submitted that there is no order of learned CIT(A) and accordingly prayed for rectification of the mistake. We find merit in the said submission also. Accordingly, we direct that the words“ set aside the order of Ld CIT(A)”occurring in the 12thline in paragraph 9 of the order be deleted. Miscellaneous Application filed by the assessee is allowed 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.