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TMI Blog2019 (2) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... ADV. GOVERNMENT PLEADER For The Respondent : ADVS. SMT.K.KRISHNA SMT.MEERA V.MENON SRI.C.S.ARUN SHANKAR SRI.HARISANKAR V. MENON ORDER Vinod Chandran,J. The delay petition is coming up for consideration and the delay is of 647 days. 2. The assessment order was passed on 31.10.2014. An appeal was filed by the assessee, which the first appellate authority allowed partly, on 10.02.2016. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the TIN number having not been properly quoted by the AO, the first appellate authority and the Tribunal. The AO noticed this mistake and rectified its record on 18.02.2017. The AO also took up proceedings for rectification of the appellate orders. We see that the order of the first appellate authority was sought to be rectified by the AO after one year of his order, by a letter dated 16.03.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Law) would not have been apprised of the proceedings taken by the AO; nor is that necessary. A mistake in TIN number would not disentitle the filing of a revision before this Court. The filing of an appeal is also the responsibility of the Deputy Commissioner (Law) and not of the AO. The delay that occurred in making a rectification by the AO is absolutely irrelevant for filing a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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