ACIT, CHENNAI V. Spic Holdings and Investments Ltd., CHENNAI

MA 149/CHNY/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1075 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 08-11-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 27-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI S.S. GODARA, JUDICIAL MEMBER M.P. NO.149/MDS/2013 (IN ITA NO.2031/MDS/2008) (ASSESSMENT YEAR : 200 4-05) THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE IV(1), CHENNAI VS. M/S. SPIC HOLDINGS AND INVESTMENTS LTD, NO.88, SPIC HOUSE, MOUNT ROAD, GUINDY, CHENNAI 600 032. (PAN NO.AABCS4877M) (APPLICANT) (RESPONDENT) APPLICANT BY : MR. T.N. BETGERI, JCIT RESPONDENT BY : MR. S AROJ KUMAR PARIDA, ADV DATE OF HEARING : 08 TH NOVEMBER, 2013. DATE OF PRONOUNCEMENT : 08 TH NOVEMBER, 2013. O R D E R PER S.S. GODARA, JUDICIAL MEMBER THE REVENUE HAS FILED INSTANT RECTIFICATION PETIT ION SEEKING TO RECTIFY OUR ORDER DATED 09.04.2013 ON THE GROUN D THAT NAME OF THE ASSESSEE HAS BEEN WRONGLY INCORPORATED AS SPIC HOL IDAYS AND INVESTMENTS LIMITED INSTEAD OF SPIC HOLDINGS AND INVESTMENTS LTD. 02. THE ASSESSEE HAS NOT OBJECTED TO THE REVENUES PRAYER. -2- M.P. NO.149/MDS/2013 (IN ITA NO.2031/MDS/2008 ) 03. AFTER PERUSING THE CASE FILE, WE NOTICE THAT A SSESSEES CORRECT NAME IS SPIC HOLDINGS AND INVESTMENTS LTD INSTEAD OF SPIC HOLIDAYS AND INVESTMENTS LIMITED. THEREFORE, OUR ORDER DATED 09.04.2013 SUFFERS FROM A TYPOGRAPHICAL ERROR APPAR ENT ON THE FACE OF RECORD. ACCORDINGLY, WE ORDER THAT NAME OF THE ASSE SSEE IN ORDER DATED 09.04.2013 HAS TO BE READ AS SPIC HOLDINGS AND INV ESTMENTS LTD. 04. IN THE RESULT, THE MISCELLANEOUS PETITION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 8 TH OF NOVEMBER, 2013 AT CHENNAI. SD/- SD/- ( DR. O.K.NARAYANAN) (S.S. GODARA ) VICE-PRESIDENT JUDICIAL MEMBER CHENNAI. DATED THE 08 TH NOVEMBER, 2013. KV COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR