Appeal Details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 3085 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
25-08-2022
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
25-08-2022
Assessment Year
2003-2004
Appeal Filed On
30-12-2021
Judgement Text
आयकर अपील य अ धकरण, ‘सी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI ी महा वीर संह, उपा य एवं ी जी. मंज ु नाथ, लेखा सद%य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER M i s c. Ap p l i c ati on No. 3 3/ Ch n y/ 2 0 2 1 [ I n I T A N o . 4 9 8 / C h d / 2 0 0 7 ] ( नधा रणवष / A ss e ss m en t Yea r : 2 00 3 - 04 ) Deputy Commissioner of Income Tax, Circle-1(1), Chandigarh. V s M/s. HFCL Infotel Ltd. B-71, Phase VII I.A. Mohali, PA N : A AA CE 3 9 7 9 K ( ाथ क /Petitioner) ( यथ /Respondent) ाथ क क ओरसे/ Petitioner by : Mr. P. Sajit Kumar, JCIT यथ क ओरसे/Respondent by : None स ु नवाई क तार ख/D a t e o f h e a r i n g : 26.08.2022 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 26.08.2022 आदेश / O R D E R PER G. MANJUNATHA, AM: The present Miscellaneous Petition is filed by the Revenue against order of this Tribunal dated 17.05.2021 in ITA No.498/Chd/2007 relevant to the assessment year 2003-04. 2. The Revenue has brought to our notice by this Miscellaneous Application that although name of the assessee has since changed from M/s.HFCL Infotel Ltd. to M/s.Essar Commivision Limited, same could not be brought to notice of the Hon’ble Tribunal and thus, Misc.Application has been filed 2 M.A. No.33 /Chny/2021 to correct said error. In this regard, the Assessing Officer has also filed an affidavit dated 31.12.2021. Therefore, considering affidavit filed by the Assessing Officer, we allow Miscellaneous Application filed by the Revenue and modify our order dated 17.05.2021 in ITA No.498/Chd/2007 and in place name of the Respondent/assessee, it should be read as ‘M/s.Essar Commivision Limited’, in place of M/s.HFCL Infotel Ltd. 3. The Miscellaneous Application filed by the Revenue is allowed to that extent. Order pronounced in the open court on 26 th August, 2022 Sd/- Sd/- (महावीर संह) (जी. मंज ु नाथ) (Mahavir Singh) (G. Manjunatha ) उपा य / Vice-President लेखा सद!य / Accountant Member चे#नई/Chennai, $दनांक/Dated 26 th August, 2022 DS आ देश क त(ल)प अ,े)षत/Copy to: 1. Appellant 2. Respondent 3. आ यकर आ य ु -त (अपील)/CIT(A) 4. आ यकर आ य ु -त/CIT 5. )वभागीय त न2ध/DR 6. गाड फाईल/GF.
