ASST. CIT-6 (2)(2), MUMBAI V. ENHANCE AMBIENT COMMUNICATION PVT LTD., MUMBAI

MA 300/MUM/2022

AI Insights

The case involved a miscellaneous application by the Revenue (Asst. Commissioner of Income Tax, Cir. -6(1)(1), Mumbai) to rectify the name of the assessee in a previous order. The original order mistakenly recorded the assessee's name as 'M/s. Enhance Ambient Communication Pvt. Ltd.' instead of the correct 'M/s. Essel Propack Ltd.' The Tribunal acknowledged this clerical error as a 'mistake apparent on record' and ordered the correction to be made in all instances within the order dated 24.01.2022 concerning ITA No.6285/M/2019 for the assessment year 2013-14.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301212 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 10-11-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 19-10-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T.P.S. ANAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER MA No.300/M/2022 (Arising out of ITA No.6285/M/2019) Assessment Year: 2013-14 Asst. Commissioner of Income Tax, Cir. -6(1)(1), Room No.563, 5 th Floor, Aayakar Bhavan, Mumbai - 400020 Vs. M/s. Essel Propack Ltd. (Earlier known as Enhance Ambient Communication Pvt. Ltd.), Times Tower, Kamla City, Top Floor, Senapati Bapat Marg, Lower Parel, Mumbai – 400 013 PAN: AAACE1568L (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri T.P.S. Anand, D.R. Date of Hearing : 11 . 11 . 2022 Date of Pronouncement : 12 . 01 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : Perusal of the miscellaneous application filed by the applicant/appellant Asst. Commissioner of Income Tax, Cir. -6(1)(1), Mumbai (hereinafter referred to as the “Revenue”) goes to prove that assessee’s name in the head note of the order as well as in the body of the order has been wrongly recorded as M/s. Enhance Ambient Communication Pvt. Ltd. instead of M/s. Essel Propack Ltd. This being a mistake apparent on record is ordered to be rectified by recording the name of the assessee as MA No.300/M/2022 (Arising out of ITA No.6285/M/2019) M/s. Essel Propack Ltd. (Earlier known as Enhance Ambient Communication Pvt. Ltd.) 2 “M/s. Essel Propack Ltd.” instead of M/s. Enhance Ambient Communication Pvt. Ltd. wherever occurs in the order dated 24.01.2022 (supra) passed in ITA No.6285/M/2019 for A.Y. 2013-14. Resultantly, miscellaneous application filed by the Revenue is hereby allowed. Order pronounced in the open court on 12.01.2023. Sd/- Sd/- (PRASHANT MAHARISHI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 12.01.2023. * 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.