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2017 (1) TMI 1697 - AT - Income TaxRectification 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
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