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Income Tax Appellate Tribunal - Delhi

Saini Co-Operative Tharift And Credit ... vs Ito,Ward-48(1), Delhi on 30 January, 2026

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI FRIDAY BENCH 'SMC' : NEW DELHI

BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT
Miscellaneous Application No.360/Del/2025

(In ITA No.4429/Del/2024)
Assessment Year : 2017-18

M/s Saini Co-operative Thrift Vs. Income Tax Officer,

and Credit Society Ltd., Ward-48(1),

2420-2421, Bazar Kamra New Delhi.

Bangash,

Darya Ganj,

Delhi - 110 002.

PAN : AABAS8396K.

(Appellant) (Respondent)
Assessee by : Shri K. Sampath and
Shri V. Raja Kumar, Advocates.
Revenue by : Shri Om Prakash, Senior DR.
Date of hearing : 30.01.2026

Date of pronouncement : 30.01.2026

ORDER

This miscellaneous application filed by the assessee is arising out of the order of the Tribunal dated 27" February, 2025 passed in ITA No.4429/Del/2024.

2. At the time of hearing of this miscellaneous application, the learned Counsel for the assessee submitted that the Tribunal had passed a consolidated order in ITA Nos.4428 & 4429/Del/2024 dated 27" February, 2025. However, inadvertently, in the said order in ITA No.4429/Del/2024 relating to quashing of the penalty levied by the Assessing Officer under Section 270A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), Section 271A of the Act has been mentioned in paragraph Nos.3, 4 and 7. It was, therefore, requested that the said error may be corrected. Learned Senior DR has no objection.

3. After hearing the submissions of both the sides and perusing the material placed before us, | agree with the learned Counsel for the assessee that an inadvertent mistake has crept in the Order of the Tribunal dated 27" February, 2025 in mentioning Section 271A instead of Section 270A in paragraph Nos.3, 4 and 7. Accordingly, the said mistake is rectified, and it is directed that 'Section 271A' mentioned in paragraph Nos.3, 4 and 7 of the order dated 27" February, 2025, as mentioned in Form No.36, be read as 'Section 270A'.

4. In the result, the miscellaneous application filed by the assessee is allowed.

Decision pronounced in the open Court on 30° January, 2026.

Sd/-

(MAHAVIR SINGH) VICE PRESIDENT VK.

Copy forwarded to: -

1. Appellant

2. Respondent

3. CIT 4, CIT(A)

5. DR, ITAT Assistant Registrar