Income Tax Appellate Tribunal - Delhi
Times Internet Ltd., Gurgaon vs Addl. Cit, New Delhi on 4 May, 2023
THE INCOME TAX APPELLATE TRIBUNAL
DELHIBENCH 'G', NEW DELHI
Before Sh. Saktijit Dey, Judicial Member
Dr. B. R. R. Kumar, Accountant Member
MA No. 160/Del/2022
(in ITA No. 1061/Del/2017 : Asstt. Year: 2009-10)
Times Internet Ltd., Vs. Addl. CIT,
5th Floor, Ecstasy IT Park, Plot No. 391, Special Range-9,
Udyog Vihar, Phase-III, Gurgaon New Delhi
(APPELLANT) (RESPONDENT)
PAN No. AABCT1559M
Assessee by : Ms. Neha Gupta, CA
Sh. Mukesh Gupta, CA
Revenue by : Sh. Sanjay Kumar, Sr. DR
Date of Hearing: 17.03.2023 Date of Pronouncement: 04.05.2023
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
This Miscellaneous Application is filed by the assessee against the order passed by the Tribunal, where certain mistakes crept in the order. Therefore, the applicant prays for rectification of the errors apparent from the order by way of this miscellaneous application.
Corrigendum
2. Para 7 of the order dated 18.05.2022 reads as under:
"7. In the absence of any material change and legal proposition, we affirm the order of the ld. CIT(A)." 2 MA No. 160/Del/2022
Times Internet Ltd.
3. Here onwards, this will read as, "7. In the absence of any material change and legal proposition, the appeal of the assessee is allowed."
4. To clarify, the assessee is allowed to claim depreciation @ 60% on the software utilized.
5. In the result, the Miscellaneous Application of the assessee is allowed.
Order Pronounced in the Open Court on 04/05/2023.
Sd/- Sd/-
(Saktijit Dey) (Dr. B. R. R. Kumar)
Judicial Member Accountant Member
Dated: 04/05/2023
*Subodh Kumar, Sr. PS*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR