The case ITA 225/DEL/2019 involves an appeal filed by the ACIT, Rohtak Circle against Sarva Haryana Gramin Bank concerning disputes for the assessment year 2012-13. This tribunal decision highlights the procedural and factual clarifications leading to the dismissal of the appeal.
The appeal was originally filed by the ACIT, challenging various assessments related to the fiscal year 2012-13. However, due to clerical errors in the tribunal’s order, a corrigendum was necessary to rectify misstatements regarding the tribunal’s stance on the appeal’s merits.
In February 2022, the tribunal issued a corrigendum to correct mistakes in the original pronouncement. Key corrections included the misattribution of conclusions regarding the dismissal of the Revenue’s grounds rather than those of the assessee.
The final decision, with corrections, dismissed the Revenue’s appeal, solidifying the position of Sarva Haryana Gramin Bank. This outcome serves as an important precedent in understanding the application of judicial corrections in tribunal decisions.
The corrected tribunal order not only resolved the appeal in favor of Sarva Haryana Gramin Bank but also clarified procedural aspects that are critical in judicial proceedings, reinforcing the importance of accuracy in legal documentation.
Dismissal of Tax Appeal in ITA 225/DEL/2019: ACIT, Rohtak Circle vs. Sarva Haryana Gramin Bank
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