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Facts
The Income Tax Appellate Tribunal (ITAT), Delhi Bench 'E', issued a corrigendum to rectify errors in the cause title of its previous order. The original order incorrectly listed M/s. NV International Pvt. Ltd. as the respondent for all ITA Nos. 1842 to 1846/Del/2021.
Held
The Tribunal clarified that ITA Nos. 1842 to 1844/Del/2021 (AYs 2012-13, 2013-14 & 2015-16) are against M/s. NV International Pvt. Ltd. However, ITA Nos. 1845 & 1846/Del/2021 (AYs 2012-13 & 2013-14) are henceforth to be read against M/s. NV Holding (India) Pvt. Ltd. with PAN No. AADCN2274M.
Key Issues
Correction of an erroneous cause title in a prior tribunal order, specifically regarding the identity of the respondent for certain ITA numbers.
Sections Cited
AI-generated summary — verify with the full judgment below
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*