DENSO (THAILAND) CO. LTD.,THAILAND vs. CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI
Facts
The Tribunal issued a corrigendum to its order dated 18.04.2024, correcting a factual error where the revenue receipt for AY 2020-21 was erroneously recorded as Rs.16,60,43,718/- in paras 2 and 13 of the original order for Denso (Thailand) Co. Ltd.
Held
The Tribunal held that the correct revenue receipt figure for AY 2020-21 is Rs.6,01,48,473/-. Consequently, the corrigendum directed that this correct figure be read in place of the incorrect amount previously mentioned in paras 2 and 13 of the original order.
Key Issues
Correction of a factual error regarding the assessee's revenue receipt figure for AY 2020-21 in a previous Tribunal order.
Sections Cited
AI-generated summary — verify with the full judgment below
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1986/Del/2023 Assessment Year: 2020-21 Denso (Thailand) Co. Ltd., Vs ACIT, 369 Moo 3 Theparak Road, Circle 1(2)(2), Tambol Theparak Amphur Muang International Taxation, Samutprakarn Province, New Delhi. Thailand. PAN: AADCD5183D (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai & Shri Kashish Gupta, CAs Revenue by : Shri Vijay B. Vasanta, CIT-DR Date of Hearing : 18.04.2024 Date of Pronouncement : 31.05.2024 CORRIGENDUM In this case, in the Tribunal order dated 18.04.2024, a mistake has crept in inasmuch as in paras 2 and 13 of the order, the revenue receipt for AY 2020-21 has been mentioned as Rs.16,60,43,718/- while the correct figure is Rs.6,01,48,473/-. Therefore, the correct figure of revenue receipt of Rs.6,01,48,473/- may be read at both the places as mentioned above instead of Rs.16,60,43,718/-. Sd/- Sd/- (G.S. PANNU) (ANUBHAV SHARMA) VICE PRESIDENT JUDICIAL MEMBER
ITA No.1986/Del/2023
dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi