Assessee's Application for Rectification of Errors in ITA Order Granted

The Tribunal allowed the Misc. Application filed by the assessee seeking rectification of typographical errors in the order passed in ITA No. 479/VIZ/2018. The errors included incorrect assessment year, date of hearing, and year below the signatures. The necessary corrections were made as per the submissions, and the order was pronounced in open court on June 12, 2019.

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Issues: Rectification of typographical errors in the order passed in ITA No. 479/VIZ/2018.

Analysis:
1. The application filed by the assessee under section 254(2) sought rectification of mistakes in the order passed in ITA No. 479/VIZ/2018.

2. The Authorized Representative for the assessee pointed out typographical errors in the order and requested rectification.

3. The Departmental Representative acknowledged the errors highlighted by the Authorized Representative.

4. The errors identified in the order included:
a) Incorrect assessment year mentioned as A.Y. 2007-09 instead of "Asst. Year: 2007-08."
b) Incorrect year stated in the date of hearing and pronouncement as 2018 instead of "2019."
c) Incorrect year below the signatures of the Members as 2018 instead of "2019."

5. The Tribunal allowed the Misc. Application filed by the assessee after making the necessary corrections as per the submissions.

6. Consequently, the Misc. Application filed by the assessee was allowed, and the order was pronounced in open court on June 12, 2019.

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