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2021 (10) TMI 1272 - ITAT GUWAHATIRectification of mistake - ex facie erroneous / mistake apparent on record - Wrong appeal number mentioned - incorrect mention of name who appeared on behalf of assessee - HELD THAT:- Appeal numbered as ITA No.108/Gau/2017 was preferred against the order of the Ld. CIT(A)- 1, Guwahati dated 11.01.2017, whereas in the impugned order of the Tribunal it has been wrongly mentioned that the appeal has been preferred against the order of the Ld. CIT(A)-Shilling dated 11.11.2017 which assertion of assessee, we find to be correct and therefore, this particular fact needs to be rectified and it should be read as appeal numbered as ITA No.108/Gau/2017 was preferred by the assessee against the order of the Ld. CIT(A)-1, Guwahati dated 11.01.2017, in place of the impugned order wherein it has been wrongly mentioned by the Tribunal as that of Ld. CIT(A)-Shilling dated 11.11.2017. This is ordered accordingly. And also we note that there is a mistake apparent on the face of the record because it has been recorded in the impugned order that Shri Ashok Kr. Agarwala, CA, had appeared on behalf of the assessee on 28th July 2017. Therefore, the observation of the Tribunal that none appeared on behalf of the assessee despite issual of notice, needs to be rectified and therefore, we are inclined to recall the impugned order in ITA No.108/Gau/2017 for assessment year 2012-13 and we direct the Registry to fix the case on 07.10.2021.
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