M/S ESSITY INDIA PVT LTD (FORMRLY KNOWN AS M/S BSN MEDICAL PVT LTD), MUMBAI V. ASST CIT 12 (1)(2), MUMBAI

MA 246/MUM/2023

AI Insights

The case involves M/s. Essity India Pvt. Ltd., formerly known as M/s. BSN Medical Pvt. Ltd., who filed a miscellaneous application to rectify certain mistakes in a previous Tribunal order. The mistakes pertained to the incorrect mention of the appellant's PAN, the name of the company, and the absence of representation in the Tribunal's records. The Tribunal acknowledged the errors in the PAN and company name and corrected them accordingly. However, the Tribunal found no error in the record concerning the representation of the assessee, as the Departmental Representative had presented the facts, and the assessee had opted for the Vivad Se Vishwas Scheme, which did not require their appearance.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301271 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: K
• Next Hearing Date: 15-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 15-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARCHANA SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER MA No.246/M/2023 (Arising out of ITA No.7007/M/2019) Assessment Year: 2015-16 M/s. Essity India Pvt. Ltd. (Formerly known as M/s. BSN Medical Pvt. Ltd.), E-902, Lotus Corporate Park, Jay Coach Junction, Laxmi Nagar, Goregaon East, Mumbai – 400 063 PAN: AACCB6297P Vs. ACIT 12(1)(2), Room No.128D, Aayakar Bhawan, Maharshi Karve Road, Churchgate, Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Ms. Archana Sharma, A.R. Revenue by : Mr. Manish Ajudia, D.R. Date of Hearing : 16 . 06 . 2023 Date of Pronouncement : 11 . 07 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : Keeping in view the averments made in the miscellaneous application moved by the applicant-appellant M/s. Essity India Pvt. Ltd. (Formerly known as M/s. BSN Medical Pvt. Ltd.) (hereinafter referred to as the assessee) to rectify the mistake apparent in order dated 11.10.2022 passed by the Tribunal inter-alia that PAN of the appellant has been erroneously mentioned as AACCN6297P against the correct PAN No.AACCB6297P; that in the body of the order name of the assessee has MA No.246/M/2023 (Arising out of ITA No.7007/M/2019) M/s. Essity India Pvt. Ltd. (Formerly known as M/s. BSN Medical Pvt. Ltd.) 2 been erroneously recorded as M/s. Sunsolar Renewable Energy Pvt. Ltd.; and that in para 2 of the order it has been recorded that none appeared on behalf of the assessee, mistake apparent on record are ordered to be corrected as under: (i) that correct PAN of the appellant i.e. AACCB6297P be recorded in the order (supra). (ii) In the body of the order (supra) wherever it occurs name of the appellant be corrected as M/s. Essity India Pvt. Ltd. as against M/s. Sunsolar Renewable Energy Pvt. Ltd. and accordingly corrected. 2. However, so far as third mistake sought to be corrected by the applicant that “in the order it is mentioned that none appeared on behalf of the assessee whereas the assessee appeared before the Hon’ble Bench”, is concerned our judicial record apparently shows that none appeared on behalf of the assessee rather the facts on record have been brought on record by the Ld. D.R. that the assessee has already opted for Vivad Se Vishwas Scheme. So in this regard there is no mistake apparent on record. 3. Resultantly miscellaneous application filed by the applicant/assessee is hereby partly allowed. Order pronounced in the open court on 11.07.2023. Sd/- Sd/- (GAGAN GOYAL) (KULIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 11.07.2023. * Kishore, Sr. P.S. MA No.246/M/2023 (Arising out of ITA No.7007/M/2019) M/s. Essity India Pvt. Ltd. (Formerly known as M/s. BSN Medical Pvt. Ltd.) 3 Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.