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Facts
This document is a corrigendum issued by the Income Tax Appellate Tribunal concerning cross appeals for Assessment Year 2013-14 and an appeal for AY 2014-15, which were disposed of by a common order. The corrigendum rectifies a mistake in the original order regarding the Assessment Year and ITA numbers mentioned for a previous Tribunal order.
Held
The Tribunal has corrected a specific error in its previous order dated 11/03/2024. The Assessment Year and corresponding ITA numbers for a prior appeal mentioned in paragraph 12.7 of the original order have been rectified to accurately reflect the details.
Key Issues
Rectification of errors in a prior tribunal order pertaining to assessment years and appeal numbers.
Sections Cited
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आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai
IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER (Assessment Year 2013-14) & (Assessment Year 2014-15)
HDFC Securities Limited, Office Floor 8, I Think Techno Campus, Kanjurmarg (East) - 400042 [PAN: AAACH8215R] ……………. Appellant Commissioner of Income Tax Vs (Appeals), Respondent National Faceless Appeal Centre ……………. & (Assessment Year 2013-14)
Assistant Commissioner of Income Tax 4(1)(1), Mumbai Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Appellant Vs HDFC Securities Limited, I- Think Techno Campus, Building – B, “Alpha” Office Floor 8, Near Kanjurmarg Station, Opp. Crompton Greaves, Kanjurmarg (East) - 400042 Respondent ……………. [PAN: AAACH8215R]
CORRIGENDUM 1. Cross Appeals for the Assessment Year 2013-14 [ITA No. 1887/Mum/2023 & and appeal preferred the Assessee for the AY 2014-15 [ITA were disposed off by way of common order, dated 11/03/2024.
While adjudication Ground No. III raised in & 1986/Mum/2023 Assessment Year: 2013-15 1887/Mum/2023 some mistakes had crept in been inadvertently. The details of order passed by the Tribunal in appeal for the Assessment Year 2010-11 were incorrectly stated as “Assessment Year 2007-08 [ITA No. 3137 & 3052/Mum/2014]”. The said mistake is hereby rectified by way of the present Corrigendum and accordingly the aforesaid phrase used in Paragraph 12.7 at page 9 & 10 of the aforesaid common, order dated 11/03/2024, shall stand replaced by and be read as “Assessment Year 2010-11 [ITA No. 3137 & 3502/Mum/2014]”.
It is ordered accordingly.