HDFC SECURITIES LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE , MUMBAI

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ITA 1888/MUM/2023Status: DisposedITAT Mumbai16 August 2024AY 2014-2015Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, in its corrigendum, clarifies that the details of the order passed for the Assessment Year 2010-11 were incorrectly stated as Assessment Year 2007-08. The correction replaces the incorrect citation with the accurate Assessment Year 2010-11 and corresponding ITA numbers.

What were the facts?

This document is a corrigendum to a common order issued by the Income Tax Appellate Tribunal concerning cross-appeals for Assessment Years 2013-14 and 2014-15. The corrigendum rectifies specific errors in the original order regarding the assessment year and ITA numbers cited for an earlier appeal.

What were the issues?

Correction of factual errors in a previous tribunal order regarding assessment years and ITA numbers.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No. 1887/Mum/2023
ITA No. 1986/Mum/2023
ITA No. 1888/Mum/2023

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

आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai

1.

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.

2.

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]”.

3.

It is ordered accordingly.

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