Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Alok Gupta on 6 September, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~26
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 309/2022
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -1 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
ALOK GUPTA ..... Respondent
Through: Mr.Sumit Lalchandani, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 06.09.2022 Present income tax appeal has been filed challenging the order dated 9th November, 2021 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 438/DEL./2019 for the Assessment Year 2010-11.
Learned counsel for the Appellant states that the ITAT has erred in recognizing an unsigned proforma recording the reasons for opening of reassessment, when assessment was conducted on the basis of properly signed proforma. He further states that the ITAT has failed to note that the word 'deposited' is merely a typographical error, which was later corrected to 'withdrawn'.
Upon a perusal of the paper book, this Court finds that for the Financial Year 2009-10, the Respondent/Assessee had deposited Rs.59,45,779/- and withdrawn Rs.59,25,000/-. Though the impugned order Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:07.09.2022 18:56:49 passed by ITAT mentions the word 'deposited', yet this Court is of the prima facie view that the said word is a typographical error as it refers to an amount of Rs.59,25,000/- -- which was the sum withdrawn during the relevant Financial Year.
Issue notice to the Respondent. Mr.Sumit Lalchandani, Advocate accepts notice on behalf of the Respondent/Assessee. He prays for some time to place on record the relevant documents. Let the needful be done before the next date of hearing.
List on 01st March, 2023.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J SEPTEMBER 6, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:07.09.2022 18:56:49