UPS JETAIR EXPRESS PRIVATE LIMITED,MUMBAI vs. ACIT - 11(1)(2), MUMBAI

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ITA 6318/MUM/2017Status: DisposedITAT Mumbai19 November 2019AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal agreed to rectify the errors. The corrigendum directs that the correct name of the assessee and the names of the authorized representatives be reflected in the order.

What were the facts?

The assessee, M/s. UPS Express Private Limited, sought a corrigendum to a previous ITAT order. The original order contained typographical errors in the names of the assessee and its authorized representatives.

What were the issues?

Correction of typographical errors in the cause title and names of authorized representatives in an ITAT order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J”, BENCH

Before: SHRI SAKTIJIT DEY, JM & SHRI M.BALAGANESH, AM

CORRIGENDUM O R D E R

By virtue of this Corrigendum, the assessee seeks to rectify following errors crept in SA No.252/Mum/2019 dated 27/09/2019.

2.

We have gone through the letter dated 27/09/2019 of the assessee and found that assessee seeks to add the ld. AR names of Mr. Percy Pardiwalla and Mr. Nitesh Joshi. Therefore, we hereby issue this corrigendum and direct to read the names of ld. AR as Mr. Bipin Dhodia, Mr. Percy Pardiwalla and Mr. Nitesh Joshi.

SA No.252/Mum/2019 M/s. UPS Express Pvt. Ltd.,

3.

There is a typographical error in the name of the assessee in the order dated 27/09/2019 passed by the Tribunal in the aforesaid appeal. The correct name of the assessee is “M/s. UPS Express Private Limited (Formerly known as M/s.UPS Jetair Express Private Limited),” however, it has wrongly been typed as “M/s. UPS Jetair Express Private Limited (Formerly known as Jetair Express Private Limited) in the cause title of the aforesaid order. Therefore, we hereby issue this corrigendum and direct that the name of the assessee be read as “M/s. UPS Express Private Limited (Formerly known as M/s. UPS Jetair Express Private Limited).

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