WEWORK INDIA MANAGEMENT PRIVATE LIMITED,BENGALURU vs. ASSESSMENT UNIT, NATIONAL FACELESS, DELHI

ITTPA 819/BANG/2022Status: DisposedITAT Bangalore27 March 2023AY 2018-192 pages

AI SummaryRemanded

What did the Tribunal hold?

The provided text is a corrigendum to a judgment and does not contain the Tribunal's decision on any substantive issues, the reasoning behind those decisions, or the ratio decidendi. It solely addresses a typographical error in the assessee's Permanent Account Number (PAN) in the cause title of the original order. The corrigendum directs that the PAN of the assessee should be read as AADCH8710J instead of AADCH8792C. No findings on the merits of the appeal or operative directions are present in this excerpt.

What were the facts?

The appeal is filed by M/s. WeWork India Management P. Ltd. (the assessee) against the order of the DCIT (TP) - 2(2)(2) for the Assessment Year 2018-19. The dispute pertains to transfer pricing adjustments. A corrigendum was issued to correct a typographical error in the assessee's PAN in the cause title of the original order, changing it from AADCH8792C to AADCH8710J. The material facts leading to the substantive dispute are not detailed in this excerpt.

What were the issues?

The provided text is a corrigendum to a judgment and does not contain the substantive issues that the Tribunal had to decide, nor the arguments presented by the assessee and the revenue. Therefore, the questions of law or mixed law and fact, the specific provisions of the Income Tax Act, and the contentions of each party, including any authorities, circulars, or precedents relied upon, are not recorded.

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(TP)A No. 819/Bang/2022 (Assessment Year: 2018-19)

M/s. WeWork India Management P. Ltd. vs DCIT (TP) - 2(2)(2) 6th Floor, Prestige Central Bangalore 36 Infantry Road, Shivaji Nagar Bengaluru 560001 PAN – AADCH8710J (Appellant) (Respondent) Assessee by: Ms. Amulya Kavuluru & Shri Sriram Seshadri, CA Revenue by: Ms. Neera Malhotra, CIT-DR Date of hearing: 20.02.2023 Date of pronouncement: 24.02.2023 CORRIGENDUM

In the captioned order dated 24.02.2023, due to typographical error, the PAN of the assessee is wrongly mentioned as AADCH8792C in the cause title. Therefore, the Permanent Account No. of the assessee may be read as AADCH8710J instead of AADCH8792C.

Sd/- Sd/- (Padmavathy S.) (George George K.) Accountant Member Judicial Member Bengaluru, Dated: 27th March, 2023

Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -DRP 4. The CIT - 5. The DR, ITAT, Bengaluru 6. Guard File By Order //True Copy// Assistant Registrar ITAT, Bengaluru n.p.

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