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Facts
This corrigendum is issued by the Income Tax Appellate Tribunal to rectify errors in the cause title of a previous order. The original cause title incorrectly grouped multiple ITA numbers and assessment years under a single respondent, M/s. NV International Pvt. Ltd.
Held
The Tribunal clarified that ITA Nos. 1842 to 1844/Del/2021 for specific assessment years belong to M/s. NV International Pvt. Ltd., while ITA Nos. 1845 & 1846/Del/2021 for different assessment years belong to M/s. NV Holding (India) Pvt. Ltd. This correction ensures accurate identification of parties and case details for each set of appeals.
Key Issues
Rectification of factual errors in the cause title of a previous tribunal order, concerning respondent identification and allocation of ITA numbers across different entities.
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*