AKS PROPERTIES PVT LIMITED,NEW DELHI vs. ITO WARD - 1(1), NEW DELHI

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ITA 7745/DEL/2019Status: DisposedITAT Delhi08 March 2021AY 2009-102 pages
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What did the Tribunal hold?

The Tribunal rectified its previous order to correct the assessee's name and PAN as per the revised filings and the Vivad Se Vishwas certificate. The rest of the order remains unchanged.

What were the facts?

The assessee inadvertently filed appeals with an incorrect PAN and name. The Tribunal initially dismissed the appeals as withdrawn under the Vivad Se Vishwas Scheme, 2020, based on the incorrect details.

What were the issues?

Correction of inadvertent mistakes in the Tribunal's order regarding the assessee's name and PAN.

Which sections of the Income-tax Act were involved?

Section 5(1) of Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 7745/Del/2019
ITA No. 7746/Del/2019

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

CORRIGENDUM The Ld. AR for the Assessee vide his letter dated 11.02.2021 has intimated the Tribunal that the assessee has filed two appeals bearing AY 2009-10 and for AY 2011-12 on 23.09.2019 and these appeals were fixed for hearing on 01.03.3021 in SMC- 2 Bench. The assessee while filing the aforesaid appeals has inadvertently filed its incorrect PAN and incorrect Name in Form no.

36.

Therefore, the Ld. AR of the counsel vide its letter dated 11.02.2021 has filed the revised Form No. 36 in both the appeals of the assessee with the request that the name of the assessee shall be read as “AKS Properties Limited having PAN : AACFA4494J.” However, the Tribunal passed the common order dated 17.02.2021 in both the aforesaid appeals and dismissed the same as withdrawn under the Vivad Se Vishwas Scheme, 2020 by inadvertently mentioning the incorrect Name and PAN of the assessee, as mentioned in earlier Form No. 36 filed by the assessee.

2.

We have gone through the revised Form No. 36 as well as Form for Certificate under sub-section (1) of Section 5 of the Director Tax Vivad Se Vishwas Act, 2020 dated 27.1.2021 issued by the PCIT, Delhi-I, New Delhi wherein the name of the assessee has been mentioned as “AKS Properties Limited having PAN : AACFA4494J.” Keeping in view the aforesaid facts and circumstances of the case, we rectify the inadvertent mistake crept in Tribunal’ common order dated 17.02.2021 as under:-

“ITA Nos. 7745 & 7746/Del/2019 Assessment Years : 2009-10 & 2011-12 M/S A.K.S. PROPERTIES Vs. ITO, WARD 1(1), LTD., NEW DELHI 707, INDER PRAKASH BUILDING, 21, BARAKHAMBA ROAD, NEW DELHI – 1 (PAN: AACFA4494J) (Appellant) (Respondent)” 2. The rest of the contents of the aforesaid Tribunal’s Order dated 17.02.2021 will remain unchanged.

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