What did the Tribunal hold?

The Tribunal corrected the assessee's company name to 'Meridian Chem Bond Private Ltd.' and the PAN number to 'AAACM7299J'. These corrections were made to rectify errors in the original order's cause title.

The Income Tax Appellate Tribunal (ITAT) Mumbai issued a corrigendum to a previous order dated 20/06/2018. The corrigendum was requested due to typographical errors in the assessee's company name and PAN number.

What were the issues?

The primary issue was the correction of factual errors in the cause title of a previously passed ITAT order, specifically concerning the assessee's name and PAN.

DCIT vs Meridian Chem Bond P.Ltd | ITAT Mumbai 2019

Income Tax Appellate Tribunal, “I”, BENCH MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI G. MANJUNATHA

For Appellant: Shri Suchak Anchaliya (AR)

Heard together (2 matters)

C.O. NO.86/Mum/2018

ITA No.7385/Mum/2016

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

The above two appeals filed by the assessee and as well revenue were heard together and disposed off vide order dated 20/06/2018. However, a letter was received from Assessee’s CA requesting to issue corrigendum order by making correction in the Assessee’s company name and PAN number.

&CO.No. 86/Mum/2018 Meridian Chem Bond Pvt.Ltd.

We have gone through the application and found that there is a typographical error on the page 1 and page 2 of the said order, dated 20/06/2018, passed by the Tribunal in the aforesaid two appeals. The correct assessee’s name is ‘Meridian Chem Bond Private Ltd. and PAN number is AAACM7299J.”, however, it has wrongly been typed as ”Meridian Chem Bond Purchase Ltd.” and “PAN. AACR1789G” in the cause title of the aforesaid order. Therefore, we hereby issue this corrigendum and direct that the assessee’s company name is ‘Meridian Chem Bond Private Ltd. and PAN number is AAACM7299J instead of ”Meridian Chem Bond Purchase Ltd.” and “PAN. AACR1789G” Sd/- Sd/-

DCIT 5(2)(2), MUMBAI vs. MERIDIAN CHEM BOND P.LTD, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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