ECLERX SERVICES LIMITED (SUCESSOR OF M/S. AGILYST CONSULTING PVT. LTD, MUMBAI V. ACIT CIRCLE 2(1) (1) , MUMBAI

MA 253/MUM/2022

AI Insights

The case involves a correction to the record of an earlier judgment by the Income Tax Appellate Tribunal, Mumbai. The error pertained to the identification of the appellant in the case of ITA No.1614/M/2021 for the assessment year 2015-16, where it was mistakenly recorded that the assessee filed the appeal instead of the Revenue. The Tribunal acknowledged the mistake and corrected the record to accurately reflect that the Revenue was the appellant and not the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301269 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Next Hearing Date: 24-11-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 20-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER MA No.253/M/2022 (Arising out of ITA No.1641/M/2021) Assessment Year: 2015-16 M/s. eClerx Services Ltd. (Successor of M/s. Agilyst Consulting Pvt. Ltd.) 4 th Floor, Express Towers, Nariman Point, Mumbai – 400 021 PAN: AAACE79321 Vs. The Assistant Commissioner of Income Tax, Circle 2(1)(1), Room No.561, 5 th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Arijit Chakravarty, A.R. Revenue by : Ms. Mahita Nair, Sr. AR. Date of Hearing : 25 . 11 . 2022 Date of Pronouncement : 19 . 01 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : From the perusal of miscellaneous application moved by the applicant M/s. eClerx Services Ltd. it has come on record that a mistake apparent on record has crept in para 4 at page 3 and para 11 at page 6 of the order dated 29.07.2022 passed by the Bench in ITA No.1614/M/2021 for A.Y. 2015-16 as to filing appeal by the Revenue and not by the assessee. Keeping in view the fact that the appeal (supra) was filed by the Revenue and not the assessee and ground No.1 was determined against the Revenue MA No.253/M/2022 (Arising out of ITA No.1641/M/2021) M/s. eClerx Services Ltd. (Successor of M/s. Agilyst Consulting Pvt. Ltd.) 2 and not the assessee in para 4 of page 3 and para 11 at page 6 respectively. So necessary correction as to the mistake apparent on record is ordered to be made and in place of “assessee” as recorded in para 4 at page 3 and para 11 at page 6 be corrected and read as “the Revenue”. 2. Resultantly, miscellaneous application filed by the applicant is allowed. Order pronounced in the open court on 19.01.2023. Sd/- Sd/- (BASKARAN BR) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 19.01.2023. * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT (A) Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.