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Facts
This document is a corrigendum to a previous order where ITA No.157/Del/2021 for AY 2017-18 was inadvertently omitted from the cause title, despite being heard and decided along with other group appeals. The issue in the omitted appeal was identical to those already decided.
Held
The Income Tax Appellate Tribunal (ITAT) decided to issue a corrigendum to amend the title of the original order. This ensures that ITA No.157/Del/2021 is officially included in the cause title, as the previous decision was pari materia applicable to it.
Key Issues
Whether ITA No.157/Del/2021, inadvertently omitted from the cause title of a previous group order, should be formally included via a corrigendum.
Sections Cited
AI-generated summary — verify with the full judgment below
While deciding the above group cases of the assessee and the appeal of the Revenue today, the appeal of the assessee in AY 2017- 18 did not inadvertently find mention in the cause title of the order although this appeal was heard and issue raised is same were decided along with the above appeals. The decision rendered in the above appeals was applicable pari materia to this appeal also. Therefore, this corrigendum is being issued to amend the title of the order and to include also. The amended title would now read as follows:-
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER A.Y. 2012-13 ITA No. 559/Del/2017, A.Y. 2013-14 ITA No. 4838/Del/2017, A.Y. 2014-15 ITA No. 7724/Del/2018, A.Y. 2015-16 ITA No. 6040/Del/2019, A.Y. 2016- Sabre GLBL Inc. Vs. Asstt. Commissioner of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/o. MS Associates, International Tax F-99, Lajpat Nagar-II, New Delhi New Delhi PAN : AAACT7216Q (APPELLANT) (RESPONDENT)
ITA No. 216 & Ors. Sabre GLBL Inc. 3 (Assessment Year : 2012-13)
Deputy Commissioner of Vs. Sabre GLBL Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/o. MS Associates, New Delhi F-99, Lajpat Nagar-II, New Delhi-110024 PAN : AAACT7216Q (APPELLANT) (RESPONDENT) Assessee by Sh. Tarandeep Singh, Adv. Revenue by Sh. Vizay B. Vasanta, CIT-DR