M/s.GMR Enterprises Pvt. ltd., Bangalore V. Assistant Commissioner of Income-Tax, Central Circle-2(2), Bangalore

MA 154/BANG/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7897 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL JAIN

Judgement Text

MP.154 TO 156/BANG/2017 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NOS.154 TO 156/BANG/2018 (IN I.T.A NOS.2213 TO 2215/BANG/2016) (ASSESSMENT YEARS : 2008-09, 2010-11 & 2011-12) M/S. GMR PROJECTS P. LTD, IBC KNOWLEDGE PARK, PHASE-2, D BLOCK, 10 TH FLOOR, BANNERGHATTA ROAD, BENGALURU 560 029 .. APPLICANT PAN : AAACN6998D V. ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(2), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. SUNIL JAIN, CA REVENUE BY : DR. P. V. PRADEEP KUMAR, ADDL. CIT HEARD ON : 12.09.2018 PRONOUNCED ON : 14.09.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THESE MISCELLANEOUS PETITIONS WERE FILED BY THE AS SESSEE SEEKING RECTIFICATION OF THE NAME OF THE ASSESSEE W RONGLY MENTIONED IN THE CAUSE TITLE OF THE TRIBUNAL ORDER IN ITA NO .2213 TO 2215/BANG/2016, DT.21.02.2018. MP.154 TO 156/BANG/2017 PAGE - 2 02. THE ASSESSEE HAS PLEADED IN THE MP THAT THE NAM E OF THE ASSESSEE HAS SINCE BEEN CHANGED TO M/S. GMR ENTERPR ISES P. LTD FROM THE ERSTWHILE GMR PROJECTS P. LTD., AND HENCE THE SAME MAY BE CORRECTED IN THE ORDER OF THE TRIBUNAL DT.21.02. 2018. 03. THE LD. DR HAS NO OBJECTION FOR SUBSTITUTING TH E NEW NAME OF M/S. GMR ENTERPRISES P. LTD, IN PLACE OF M/S. GMR P ROJECTS P. LTD. 04. WE ARE CONVINCED THAT AN ERROR HAS INDEED CREPT IN THE ORDER OF THE TRIBUNAL DT.21.02.2018. NONE OF THE PARTIES HAD BROUGHT TO OUR NOTICE THIS FACT AT THE TIME OF ARGUMENT. HENC E REVENUE WAS CALLED UPON TO CHANGE FORM 36. BEFORE US, BOTH PAR TIES AGREED FOR CORRECTING THE CAUSE TITLE OF THE ORDER, WITHOUT IN SISTING ON FILING THE AMENDED FORM 36. IN THE LIGHT OF THIS, WE PROCEED TO RECTIFY THE SAME AS UNDER. THE CAUSE TITLE IN THE ORDER DT.21. 02.2018 SHALL NOW READ AS UNDER : IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NOS.2213 TO 2215/BANG/2016 (ASSESSMENT YEAR : 2008-09 TO 2010-11 & 2011-12 ) ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(2), BENGALURU .. APPELLANT V. MP.154 TO 156/BANG/2017 PAGE - 3 M/S. GMR ENTERPRISES P. LTD, IBC KNOWLEDGE PARK, PHASE -2, D BLOCK, 10 TH FLOOR, BANNERGHATTA ROAD, BENGALURU 560 029 .. RESPONDENT PAN : AAACN6998D 05. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH DAY OF SEPTEMBER, 2018. SD/- SD/- (JASON P. BOAZ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 14 .09.2018 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BENGALURU MP.154 TO 156/BANG/2017 PAGE - 4