IN INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM Miscellaneous Application No.12/Ran/2018 (Arising out of ITA No.164/RAN/2016) (Assessment Year :2004-2005) M/s Anil Kumar, Vs. ITO, Ward-3(3), Belwatika, Daltonganj Daltonganj-822101 PAN/GIR No. : AAFA 4550 E (Appellant) (Respondent) Assessee by : Shri Devesh Poddar, Advocate Revenue by : Shri P.K.Mondal, Addl.CIT(DR) Date of Hearing : 30/08/2019 Date of Pronouncement : 30/08/2019 ORDER This miscellaneous application has been filed by assessee for rectification of order dated 22.05.2018, passed by Tribunal in ITA No.164/Ran/2016. 2. In miscellaneous application, assessee submitted that assessee filed appeal against order passed by Ld. CIT(A), Ranchi on 04.04.2016. In ground of appeal attached with form of appeal in form No. 36 in ground no. 4 there was typographical mistake where figure of Rs. 43,97,267/- has by mistakenly written as 34,97,267/-. Ld. AR further submitted that in order of assessment, grounds of appeal filed before Ld. CIT(A) and in order of Ld. CIT(A) figure has been 2 M.A No.12 /Ran/2018 correctly mentioned at Rs.43,97,267/-, however, at time of filing of appeal before I.T.A.T. typographical error of Rs.34,97,267/- instead of correct figure of Rs.47,97,267/- has been occurred by A.R. of assessee. It was also contention of ld. AR that Tribunal while giving relief for said ground has given relief for tune of Rs.34,97,267/- instead of Rs. 43,97,267/-. Therefore, ld. AR prayed that order passed by Tribunal dated 22.05.2018 may kindly be modified with reference to ground no. 4 as mentioned above regarding typographical mistake in amount of addition which should be Rs.43,97,267,/- instead of Rs. 34,97,267/-. 3. On other hand, ld. DR fairly conceded that if only correct figure, as is evident from order of Assessing Officer as well as CIT(A), is incorporated by Tribunal, department has no objection to same. 4. We have heard rival submissions of both parties and carefully perused material placed on record along with contents of miscellaneous application filed by assessee. We find that assessee has agitated in miscellaneous application for rectification of figure of Rs.43,97,267/- instead of Rs.34,97,267/- as same has wrongly been mentioned in grounds of appeal filed before Tribunal, on which basis Tribunal has given relief of Rs.34,97,267/- instead of correct figure of Rs.43,97,267/-. We have also gone through grounds of appeal filed in Form No.36 before Tribunal as well as order of Tribunal dated 22.05.2018. ground No.4 of 3 M.A No.12 /Ran/2018 appeal which has been raised by assessee in form No.36 and same has been incorporated by Tribunal reads as under :- 4. For that addition of Rs.34,97,267/- being capital contribution by new partners and old partners is unjustified and illegal. All partners were assessed to tax, their balance sheet and computation of income was filed, genuineness of transaction is not in doubt, identity stands proved, and creditworthiness also stands proved. As such, addition made is unjustified and illegal. In any view of case, for capital contribution by partners addition cannot be made in hands of firm. We have also gone through assessment order as well appellate order and found that AO in computation of income has treated Rs.43,97,267/- as unexplained capital and added same to total income of assessee, against same assessee has taken ground No.7 before CIT(A), which has been incorporated by CIT(A) in its order as under :- 7. That for reason stated at Para 8 of statement of facts, addition made for Rs.43,97,267/- is fit to be deleted. CIT(A) has uphold addition made by AO of Rs.43,97,267/- on account of unexplained capital. However, in further appeal, Tribunal, relying on decision of coordinate bench of Tribunal in assessee s own case in ITA No.158/Ran/2016, order dated 04.05.2018 has directed AO to delete addition as claimed by assessee in its ground of appeal. 5. From above foregoing discussions, we are of considered opinion, that though there is no mistake is apparent in order of Tribunal, however, on prayer of assessee that there is mistake 4 M.A No.12 /Ran/2018 apparent in ground of appeal filed before Tribunal with regard to amount of Rs.34,97,267/- instead of correct figure of Rs.43,97,267/-, as is evident from orders of both authorities below, we allow miscellaneous application filed by assessee to extent of substitution of figure of Rs. Rs.43,97,267/- in ground of appeal raised before Tribunal. We order accordingly. 6. In result, miscellaneous application of assessee is allowed. Order pronounced in open court on 30/08/2019. Sd/- Sd/- (C.M.GARG) (L.P.SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Ranchi; Dated 30/08/2019 Prakash Kumar Mishra, Sr.P.S. Copy of Order forwarded to : 1. Appellant- . M/s Anil Kumar, Belwatika, Daltonganj-822101 2. Respondent- ITO, Ward-3(3), Daltonganj 3. CIT(A), 4. CIT 5. DR, ITAT, Ranchi 6. Guard file. BY ORDER, True Copy (Senior Private Secretary) ITAT Cuttack Bench, Cuttack Camp at ITAT Ranchi Bench, Ranchi Anil Kumar v. ITO, Ward-3(3), Daltonganj