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Facts
This document is a corrigendum issued by the Income Tax Appellate Tribunal to rectify an error in the cause title of a previous order. The original order incorrectly listed ITA Nos. 1842 to 1846/Del/2021 under a single respondent, M/s. NV International Pvt. Ltd., for assessment years 2012-13 to 2015-16.
Held
The Tribunal held that ITA Nos. 1842 to 1844/Del/2021 (Asstt. Years: 2012-13, 2013-14 & 2015-16) are against M/s. NV International Pvt. Ltd. (PAN AAACN3085B), while ITA Nos. 1845 & 1846/Del/2021 (Asstt. Years: 2012-13 & 2013-14) are against M/s. NV Holding (India) Pvt. Ltd. (PAN AADCN2274M). This clarifies the correct respondent and PAN for each set of appeals.
Key Issues
Correction of an erroneous cause title in a previous order by bifurcating ITA numbers and assigning correct respondents and PANs for different sets of appeals.
Sections Cited
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IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member to 1846/Del/2021 Asstt. Years: 2012-13 to 2015-16 DCIT, Vs M/s. NV International Pvt. Ltd., 10th Floor, Vandana Building, 11, Central Circle-31, New Delhi Tolstoy Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACN3085B CORRIGENDUM The cause title of the said order reads as under: to 1846/Del/2021 Asstt. Years: 2012-13 to 2015-16 DCIT, Vs M/s. NV International Pvt. Ltd., Central Circle-31, 10th Floor, Vandana Building, 11, New Delhi Tolstoy Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACN3085B
Henceforth, the cause title of the said order shall read as under:
ITA Nos. 1842 to 1844/Del/2021 Asstt. Years: 2012-13, 2013-14 & 2015-16 DCIT, Vs M/s. NV International Pvt. Ltd., 10th Floor, Vandana Building, 11, Central Circle-31, New Delhi Tolstoy Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACN3085B & 1846/Del/2021 Asstt. Years: 2012-13 & 2013-14 DCIT, Vs M/s. NV Holding (India) Pvt. Ltd., 10th Floor, Vandana Building, 11, Central Circle-31, New Delhi Tolstoy Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCN2274M Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 16/07/2024 *Subodh Kumar, Sr. PS*