DCIT 15(2)(1), MUMBAI vs. NOMURA SERVICES INDIA P.LTD, MUMBAI

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ITA 1710/MUM/2015Status: DisposedITAT Mumbai18 August 2022AY 2010-114 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal agreed that the mentioned paragraph was not warranted as it did not pertain to the assessee. Therefore, the Tribunal ordered the deletion of the irrelevant paragraph from the original order.

What were the facts?

The assessee, Nomura Services India Pvt. Ltd., sought a corrigendum to a previous ITAT order. The assessee pointed out that a specific paragraph in the order was irrelevant to their case and pertained to a group company.

What were the issues?

The primary issue was the inclusion of irrelevant information in a previous tribunal order that needed correction.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

CO No.70/Mum/2015
ITA No.1146/Mum/2014

Read from the judgment's own cause title. This page is filed under one of them.

2.

We find that appeal in the case of Nomura Services India Pvt. Ltd., (Formerly Lehman Brothers Services India Pvt. Ltd.,) for A.Y.2009-10 in was disposed of on 15/07/2022. While disposing of the said order, this Tribunal in para 2 had stated as under:-

“2. At the outset both the parties stated that though appeal for A.Y.2008-09 is pending disposal before this Tribunal, this Tribunal need not await disposal of appeal of A.Y.2008-09 as the outcome of the said appeal would not have any bearing on appeal for A.Y.2009-10.”

3.

The assessee vide letter dated 26/07/2022 had brought to our notice that the aforesaid para 2 mentioned in the Tribunal order is of no relevance as far as the present assessee is concerned. For the sake of convenience, letter dated 26/07/2022 of the assessee is reproduced hereunder:-

3.1. On perusal of the aforesaid letter we find that this para No.2 in Tribunal order is not warranted as it does not pertain to the assessee i.e. Nomura Services India Pvt. Ltd., and the same pertains only to Nomura Fin Services India Pvt. Ltd., (group company of the assessee), hence, we deem it fit to issue this corrigendum by stating as under:-

“Para 2 of the order in for A.Y.2009-10 dated 15/07/2022 shall stand deleted”

3.2. Para 2.1 of the said order shall have to be read as para 2. This corrigendum is to be read as part and parcel of the original Tribunal order dated 15/07/2022. Ordered accordingly.

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