AXENS (PROJECT OFFICE) [earlier it was HEURTEY PETROCHEM SA (PROJECT OFFICE)], MUMBAI V. DCIT (IT)-1(1)(2), MUMBAI

MA 230/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1490 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 06-10-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 25-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

म ु ंबई ठ “ ई ” , ए ं ए . ! "# हम न, ेख े म( IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER MA NO.230/MUM/2022 [ Arising out of ITA NO.2216/MUM/2017(A.Y.2012-13) ] Axens, A-301, Boomerang, Main Chandivali Farm Road, Near Chandivali Studio, Andheri (East), Mumbai 400 072 PAN: AAICA-3476-F ..... ) * /Applicant बन म Vs. DCIT(IT)-1(1)(2), Room No.528,5 th Floor, Air India Building, Nariman Point, Mumbai – 400 021. ..... ) , /Respondent ) * - / Applicant by : Shri Nitesh Joshi, Advocate ) , - /Respondent by : Ms. Vranda U. Matkari ु न ई . , / Date of hearing : 07/10/2022 /01 . , / Date of pronouncement : 07/10/2022 ेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee seeking rectification in the order of Tribunal in ITA No.2216/Mum/2017 for assessment year 2012-13 decided 20/03/2020. 2. Shri Nitesh Joshi appearing on behalf of the assessee applicant stated that the only mistake that warrants rectification in the aforesaid order is PAN 2 MA NO.230/MUM/2022 mentioned in the cause title of order. The ld.Counsel for the assessee submitted that the name of the assessee had changed after merger. Revised Form No.36 was filed with new/current name and PAN. The Tribunal while passing the order has mentioned the current name of the assessee as per revised Form No.36, however, the old PAN has been mentioned in the cause title instead of new PAN. The current PAN of the assessee is AAICA-3476-F. The same was mentioned in revised Form No.36. The ld.Counsel for the assessee prayed for rectification of PAN in the cause title of the order. 3. Ms. Vranda U. Matkari representing the Department fairly admitted that there is a mistake in the order of Tribunal in mentioning correct PAN of the assessee in cause title of order. The ld.Departmental Representative stated that the Department has no objection in rectification of the PAN in order of the Tribunal. 4. Both sides heard. We find that a mistake has crept in the cause title of the order dated 20/03/2020 in ITA No.2216/Mum/2017. The mistake in mentioning PAN in cause title of said order is rectified. Hence, the PAN may be read as : AAICA- 3476-F instead of AACCH-0871-M. With the aforesaid correction of PAN in the cause title of the order , the present Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on Friday the 7 th day of October, 2022 Sd/- Sd/- (S.RIFAUR RAHMAN ) (VIKAS AWASTHY) ेख /ACCOUNTANT MEMBER /JUDICIAL MEMBER म ु ंबई/ Mumbai, 3 न ं /Dated 07/10/2022 Vm, Sr. PS(O/S) 3 MA NO.230/MUM/2022 त ल प अ े षतCopy of the Order forwarded to : 1. */The Appellant , 2. ) , / The Respondent. 3. ु 4,( )/ The CIT(A)- 4. ु 4, CIT 5. 7 8 ) , न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 8 9: " ; /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai