INTERNATIONAL HOSPITAL LTD. (before amalgamation M/s Escorts Hospital and Research Centre Ltd), NEW DELHI V. DCIT Circle - 10(1), NEW DELHI

MA 315/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1745 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 14-03-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 24-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA no. 315/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M.A. No. 315/Del/2023 ( In ITA No. 5232/DEL/2019) [Assessment Year: 2013-14 M/s International Hospital Ltd., (Before amalgamation known as M/s Escorts Heart and Super Specialty Institute Ltd.), Okhla Road, New Delhi-110025. PAN: AAACI 9792 A Vs JCIT (OSD), Circle-12(2), New Delhi. APPLICANT RESPONDENT Assessee represented by Shri N.L. Gandhi, Adv. Department represented by Shri Anuj Garg, Sr. DR Date of hearing 15.03.2024 Date of pronouncement 07.06.2024 O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The present application is filed for correction of certain error that has crept into the order dated 12.02.2022, by which appeal of Revenue was dismissed. 3. Application is allowed and corrigendum is being issued with regard to the title of the appeal being ITA no. 5232/Del/2019, decided vide order dated 12.07.2022, mentioning the correct name of the respondent as: “M/s International Hospital Ltd., (Before amalgamation known as M/s Escorts Heart and Super Specialty Institute Ltd.)” 2 MA no. 315/Del/2023 Instead of : “M/s International Hospital Ltd., (Before amalgamation known as M/s Escorts Hospital and Research Centre Ltd.)” Order pronounced in open court on 07.06.2024. Sd/- Sd/- (SHAMIM YAHYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI