AKS Properties Pvt Limited, New Delhi V. ITO WARD - 1(1), New Delhi

ITA 7746/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2867 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SOUMYA JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS. 7745 & 7746/DEL/2019 ASSESSMENT YEARS : 2009-10 & 2011-12 M/S A.K.S. PROPERTIES LTD., 707, INDER PRAKASH BUILDING, 21, BARAKHAMBA ROAD, NEW DELHI 1 (PAN: AACFA4494J) VS. ITO, WARD 1(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : MS. SOUMYA JAIN, CA RESPONDENT BY : SH. M. BARANWAL, SR. DR. CORRIGENDUM THE LD. AR FOR THE ASSESSEE VIDE HIS LETTER DATED 11.02.2021 HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS FILED TWO APPEALS BEARING ITA NO. 7745/DEL/2019 FOR AY 2009-10 AND ITA NO. 7746/DEL/ 2019 FOR AY 2011-12 ON 23.09.2019 AND THESE APPEALS WERE FIXED FOR HEAR ING ON 01.03.3021 IN SMC- 2 BENCH. THE ASSESSEE WHILE FILING THE AFORESAID A PPEALS HAS INADVERTENTLY FILED ITS INCORRECT PAN AND INCORRECT NAME IN FORM NO. 3 6. THEREFORE, THE LD. AR OF THE COUNSEL VIDE ITS LETTER DATED 11.02.2021 HAS FILED THE REVISED FORM NO. 36 IN BOTH THE APPEALS OF THE ASSESSEE WITH THE REQU EST THAT THE NAME OF THE ASSESSEE SHALL BE READ AS AKS PROPERTIES LIMITED HAVING PAN : AACFA4494J . HOWEVER, THE TRIBUNAL PASSED THE COMMON ORDER D ATED 17.02.2021 IN BOTH THE AFORESAID APPEALS AND DISMI SSED THE SAME AS WITHDRAWN UNDER THE VIVAD SE VISHWAS SCHEME, 2020 BY INADVERTENTLY MENTIONING THE INCORRECT NAME AND PAN OF THE ASSE SSEE, AS MENTIONED IN EARLIER FORM NO. 36 FILED BY THE ASSESSEE. 2 2. WE HAVE GONE THROUGH THE REVISED FORM NO. 36 AS WELL AS FORM FOR CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 OF T HE DIRECTOR TAX VIVAD SE VISHWAS ACT, 2020 DATED 27.1.2021 ISSUED BY THE PC IT, DELHI-I, NEW DELHI WHEREIN THE NAME OF THE ASSESSEE HAS BEEN MENTIONED AS AKS PROPERTIES LIMITED HAVING PAN : AACFA4494J . KEEPING IN VIEW THE AFORESAID FACTS AND CIRCUMSTANCES OF THE CASE, WE RECTIFY THE INADV ERTENT MISTAKE CREPT IN TRIBUNAL COMMON ORDER DATED 17.02.2021 AS UNDER:- ITA NOS. 7745 & 7746/DEL/201 9 ASSESSMENT YEARS : 2009-10 & 2011-12 M/S A.K.S. PROPERTIES LTD., 707, INDER PRAKASH BUILDING, 21, BARAKHAMBA ROAD, NEW DELHI 1 (PAN: AACFA4494J) VS. ITO, WARD 1(1), NEW DELHI (APPELLANT) (RESPONDENT) 2. THE REST OF THE CONTENTS OF THE AFORESAID TRIBUN ALS ORDER DATED 17.02.2021 WILL REMAIN UNCHANGED. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT DATE: 08.03.2021 SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR