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Facts
This document is a Corrigendum issued by the Income Tax Appellate Tribunal to correct the cause title of a previously issued order concerning ITA Nos. 1842 to 1846/Del/2021 for Assessment Years 2012-13 to 2015-16. The original order incorrectly listed all cases under one respondent, M/s. NV International Pvt. Ltd., and one appellant PAN.
Held
The Tribunal held that the cause title should be corrected to distinguish between two sets of ITA numbers and assessment years, involving different respondents and, for the latter set, a different appellant PAN. Specifically, ITA Nos. 1842 to 1844/Del/2021 are against M/s. NV International Pvt. Ltd., while ITA Nos. 1845 & 1846/Del/2021 are against M/s. NV Holding (India) Pvt. Ltd. with a different appellant PAN.
Key Issues
Correction of the cause title in a prior order, specifically regarding the proper identification of respondents and corresponding appellant PANs for different sets of ITA numbers and assessment years.
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*