NOVELL INC, AMERICA V. DCIT (IT) RANGE 3(3)(1), MUMBAI

MA 154/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4318 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2014-2015
• Appeal Filed On: 05-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA No 154/Mum/2021 In ITA No.7280/Mum/2019 Assessment year: 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awashty (Judicial Member)] MA No 154/Mum/2021 In ITA No.7280/Mum/2019 Assessment year: 2014-15 Micro Focus Software Inc. ...................... Appellant (Formerly Known as Novell Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America C/o. Deloitte Hasking & Seels LLP Indiabulls Finance Centre Tower 3, 28 th Floor, Senapati Bapat Marg, Elphinstone Road (W) Mumbai 400013 [PAN: AABCN5034F] Vs. Deputy Commissioner of Income Tax (IT) Range 3(3)(1) Mumbai ........................ Respondent Appearances by Ketan Ved for the applicant T. Sankar for the respondent Date of concluding the hearing : February 18, 2022 Date of pronouncement the order : May 17, 2022 ORDER Per Pramod Kumar, VP: 1. By way of this miscellaneous application, the asseesee applicant points out that, in the order dated 03 rd May 2021 passed by us, two mistakes have crept - first, that grounds nos 1, 7, 8 & 9 are reaming to the disposed of, and; - second, that the order has been passed in the name of the cause title of the order is captioned as Novel Inc. Vs Deputy Commissioner of Income Tax whereas the correct cause title should have been Micro Focus Software Inc. (Formerly Known as Novell Inc. vs Deputy Commissioner of Income Tax). 2. We have heard the rival contentions, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. MA No 154/Mum/2021 In ITA No.7280/Mum/2019 Assessment year: 2014-15 Page 2 of 2 3. As learned representatives fairly agree that the aforesaid two mistakes have been indeed crept in the impugned order. We therefore direct as follows:- a) The name of the assessee in the cause title “Novell Inc.” shall stand replace by “Micro Focus Software Inc. (Formerly Known as Novell Inc.)” b) The registry is directed to post the matter for hearing a fresh for the limited purposes of adjunction on ground nos 1, 7, 8 & 9 which have been need to be disposed of. 4. With the above observations the plea of the assessee applicant is accepted. 5. In the result, miscellaneous application is allowed in the terms indicated above. Pronouncement in the open court today on the 17 th May, 2022. Sd/- Sd/- Vikas Awasthy Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 17 th May, 2022 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/ Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai