M/S SOUTH EAST CONSTRUCTIONS CO.P LTD, CHENNAI V. DCIT,CPC, GHAZIABAD

MA 177/CHNY/2022

AI Insights

The case involves South East Constructions Company P. Ltd., which filed miscellaneous applications seeking corrections in the typographical errors present in the cause title of a Tribunal order. The errors pertained to the ITA numbers and the corresponding assessment years listed in the order. The Tribunal reviewed the applications and the corrections requested, confirming that the errors were indeed typographical and needed rectification to reflect the correct ITA numbers and assessment years for the tax periods concerned. The Tribunal's decision was to allow the corrections as requested by the applicant.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134038 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 23-02-2023
• Assessment Year: misc
• Appeal Filed On: 28-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद2 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. MA No.175/Chny/2022 (Arising out of ITA No.249/Chn y/2022) (िनधा1रणवष1 / Assessment Year: 2014-15 (26Q-Q2) & 2. MA No.176/Chny/2022 (Arising out of ITA No.250/Chn y/2022) ( िनधा1रणवष1 / Assessment Year: 2014-15 (26Q-Q3) & 3. MA No.177/Chny/2022 (Arising out of ITA No.251/Chn y/2022) ( िनधा1रणवष1 / Assessment Year: 2014-15 (26Q-Q4) & 4. MA No.178/Chny/2022 (Arising out of ITA No.255/Chn y/2022) ( िनधा1रणवष1 / Assessment Year: 2015-16 (26Q-Q1) & 5. MA No.179/Chny/2022 (Arising out of ITA No.257/Chn y/2022) ( िनधा1रणवष1 / Assessment Year: 2015-16 (26Q-Q3) & 6. MA No.180/Chny/2022 (Arising out of ITA No.258/Chn y/2022) (िनधा1रणवष1 / Assessment Year: 2015-16 (26Q-Q4) South East Constructions Company P. Ltd. 112, Kaliamman Koil Street, Natesan Nagar, Virugambakkam, Chennai – 600 092. बनाम / V s. DCIT CPC, Ghaziabad. थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJ CS -4 0 8 9 - F (अपीलाथ /Appellant) : ( थ / Respondent) - 2 - अपीलाथ की ओरसे/ Appellant by : Shri N. Arjun Raj (CA)-Ld. AR थ की ओरसे/Respondent by : Shri Hema Bhupal (JCIT) – Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 24-02-2023 घोषणा की तारीख /Date of Pronouncement : 24-02-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of these Miscellaneous Applications, the assessee seeks typographical corrections in the cause title of Tribunal order passed on 26-05-2022. The corrections sought by the assessee have been tabulated in the respective petitions. 2. After going through the same, we find that certain typographical mistakes have crept in the cause title of Tribunal order. Accordingly, the correct cause title of the appeals may be read as under: - No. ITA Numbers Assessment Years Assessee Respondent 1 245/Chny/2022 2 0 1 4 - 1 5 ( 2 4 Q - Q 1 ) South East Constructions Company P. Ltd., 112, Kaliamman Koil Street, Natesan Nagar, Virugambakkam, Chennai – 600 092. [PAN: AAJCS 4089 F] DCIT, CPC, Ghaziabad. 2 246/Chny/2022 2 0 1 4 - 1 5 ( 2 4 Q - Q 2 ) 3 247/Chny/2022 2 0 1 4 - 1 5 ( 2 4 Q - Q 3 ) 4. 248/Chny/2022 2 0 1 4 - 1 5 ( 2 4 Q - Q 4 ) 5. 249/Chny/2022 2 0 1 4 - 1 5 ( 2 6 Q - Q 2 ) 6. 250/Chny/2022 2 0 1 4 - 1 5 ( 2 6 Q - Q 3 ) 7. 251/Chny/2022 2 0 1 4 - 1 5 ( 2 6 Q - Q 4 ) 8. 252/Chny/2022 2 0 1 5 - 1 6 ( 2 4 Q - Q 1 ) 9. 253/Chny/2022 2 0 1 5 - 1 6 ( 2 4 Q - Q 2 ) 10. 254/Chny/2022 2 0 1 5 - 1 6 ( 2 4 Q - Q 3 ) 11. 255/Chny/2022 2 0 1 5 - 1 6 ( 2 6 Q - Q 1 ) 12. 256/Chny/2022 2 0 1 5 - 1 6 ( 2 6 Q - Q 2 ) 13. 257/Chny/2022 2 0 1 5 - 1 6 ( 2 6 Q - Q 3 ) 14. 258/Chny/2022 2 0 1 5 - 1 6 ( 2 6 Q - Q 4 ) - 3 - 3. All the applications stand allowed accordingly. Order pronounced on 24 th February, 2023. Sd/- (V. DURGA RAO) ाियक सद2 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद2 / ACCOUNTANT MEMBER चे2ई / Chennai; िदनांक / Dated : 24-02-2023 EDN/- आदेश की Uितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु /CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF