THE ACI-4(1)(1), MUMBAI vs. M/S BBH COMMUNICATION INDIA PRIVATE LIMITED , MUMBAI

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ITA 9/MUM/2023Status: DisposedITAT Mumbai04 January 2024AY 2012-13Bench: SHRI AMIT SHUKLA, HON'BLE (Judicial Member), SHRI S. RIFAUR RAHMAN, HON'BLE (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, upon perusing the record, found a typographical error in the cause title concerning the Income Tax Appeal Number. The Tribunal directed that the Income Tax Appeal Number should be read as "ITA No. 09/MUM/2023" instead of "ITA No. 09/MUM/2022".

What were the facts?

The revenue filed an application requesting a corrigendum to the order dated 27.03.2023. The appellant in their application stated that the Income Tax Appeal Number in the cause title was inadvertently mentioned as "ITA No. 09/MUM/2022" instead of "ITA No. 09/MUM/2023".

What were the issues?

Correction of a typographical error in the Income Tax Appeal Number in the cause title of the order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B, MUMBAI

Before: SHRI AMIT SHUKLA, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE

Heard together (2 matters)

ITA No. 09/MUM/2022
ITA No. 09/MUM/2023

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

CORRIGENDUM TO ORDER DATED 27.03.2023

1.

An application dated 01st December, 2023 has been moved by the revenue requesting for passing corrigendum in the order passed by the Tribunal in ITA.No. 09/Mum/2023 dated 27.03.2023.

2.

Appellant in its application stated that Income Tax Appeal Number (ITA No.) mentioned in cause title has been inadvertently mentioned as “ITA No. 09/MUM/2022” instead of “ITA No. 09/MUM/2023” and requested to rectify the defect.

3.

On a perusal of the record, we find that a typographical error crept in the cause title in respect to Income Tax Appeal Number (ITA No.). Thus, Income Tax Appeal Number (ITA No.) be read as “ITA No. 09/MUM/2023” instead of “ITA No. 09/MUM/2022”.

4.

The above corrigendum be read as part of the order dated 27.03.2023.

Corrigendum issued on 04th January, 2024

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