ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-4(2)(1), MUMBAI vs. EURO PRATIK ISPAT (INDIA) PRIVATE LIMITED, RAHUL MITTAL INDUSTIRAL ESTATE

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ITA 608/MUM/2024Status: DisposedITAT Mumbai07 October 2024AY 2017-18Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

A corrigendum was issued to rectify a mistake in the cause title of an order dated 30/09/2024. The assessee's name and PAN were wrongly mentioned in ITA No.608/Mum/2024 and C.O. No.69/Mum/2024. The correct name is "Euro Pratik Ispat (1) Pvt Ltd".

What were the facts?

The assessee is Euro Pratik Ispat Pvt Ltd, with multiple appeals and cross-objections filed before the Income Tax Appellate Tribunal, Mumbai Bench "E". The appeals and cross-objections relate to assessment years 2013-14, 2014-15, and 2017-18.

What were the issues?

Correction of assessee's name and PAN in the cause title of a previously passed order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Heard together (6 matters)

I.T.A No.3983/Mum/2023
I.T.A No.3984/Mum/2023
I.T.A No.4014/Mum/2023
I.T.A No. 608/Mum/2024
C.O. No.61/Mum/2024
C.O. No.69/Mum/2024

Read from the judgment's own cause title. This page is filed under one of them.

It has been transpired from the records that there crept in a mistake in the cause title of the order dated 30/09/2024 by the Tribunal passed in assessee’s Cos 611,60,59,69/Mum/2024 Euro Pratik Ispat Pvt Ltd case inasmuch as that in and in the C.O. No.69/Mum/2024 the assessee’s name has been wrongly mentioned as “Euro Pratik Ispat Pvt Ltd” against the correct name as “Euro Pratik Ispat (I) Pvt Ltd” as also the Permanent Account Number. Accordingly, we order that the cause title in the order dated 30/09/2024 in assessee’s case may be read as mentioned in the cause title of this order.

2.

There is no change in the body of the order dated 30/09/2024.

Order pronounced in the open court on 07th October, 2024.

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