M/s Havells India Ltd, New Delhi V. ACIT, New Delhi

MA 51/DEL/2021

AI Insights

The case involves M/s Havells India Ltd. as the appellant and ACIT, Circle-2, Circle-1 (i/C)-LTU, New Delhi as the respondent. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench 'B'. The primary issue was a clerical error in the judgment document where it incorrectly stated that the Revenue's appeal was allowed. The Tribunal corrected this error in the order, stating that the appeal filed by the Revenue is dismissed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131748 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-01-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 02-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘B’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 51/Del/2021 (in ITA No. 6416/Del/2015 : AY: 2008-09 ) M/s Havells India Ltd., Ram Kishore Road, New delhi-110054 Vs. ACIT, Circle-2, Circle-1 (i/C)-LTU, New Delhi -110017 (APPELLANT) (RESPONDENT) PAN No. AAACH0351E Assessee by : Ms. Shivangi Jain, Adv. Revenue by : Sh. Jeetendra Chand, Sr. DR Date of Hearing: 20.01.2023 Date of Pronouncement: 07.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Heard the arguments of both the parties and perused the material available on record. 2. The sentence in the last para of the order “The appeal filed by the Revenue is allowed” be read as “The appeal filed by the Revenue is dismissed.” 3. In the result, the MA is allowed. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 07/03/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR