ACIT, Chandigarh V. M/s Punjab Information & Communication Technology Pvt. Ltd., Chandigarh

MA 88/CHANDI/2019

AI Insights

The case involves a miscellaneous application filed by the Revenue against a previous order of the ITAT, which dismissed the Revenue's appeal due to low tax effect without addressing the merits of the case. The Revenue sought to correct the respondent's name in the ITAT's order from 'M/s Punjab Information & Communication Technology Pvt. Ltd.' to 'M/s Punjab Information & Communication Technology Corporation Ltd.' The correction was based on the accurate records of the Income Tax Department, which were supported by the Income Tax Return for AY 2018-19. The Tribunal acknowledged the clerical error and corrected the name in the official records.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300485 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 02-04-2019
• Laws Referred To: Income-tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 88/Chd/2019 (In ITA No. 36/Chd/2015) Assessment Year : 2011-12 The ACIT, Circle-2(1) Chandigarh Vs. M/s Punjab Information & Communication Technology Corporation Ltd. Udyog Bhawan, Sector-17, Chandigarh PAN NO:AABCP3373K Appellant Respondent Assessee by : None (Adj. Application) Revenue by : Shri Dharamvir, JCIT, Sr. D.R Date of Hearing : 18/08/2023 Date of Pronouncement : 22/08/2023 Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Revenue against the order passed by the Coordinate Bench dt. 01/11/2018 in ITA No. 36/Chd/2015 for Assessment Year 2011-12. 2. In the said Miscellaneous Application, it has been stated as under; “ Appeal was filed by the Revenue against the order of the Ld. CIT(A)-1. Chandigarh in Appeal No. 834/13-14 dated 31.10.2014 in the case of M/s Punjab Information & Communication Technology Pvt. Ltd. Udyog Bhawan, Sector-17, Chandigarh for Assessment Year 2011-12. The Hon’ble ITAT dismissed the appeal of the Department due to low tax effect as per the CBDT Circular No. 03/2018 dated 11.07.2018 without going into the merits of the issue. The name of the respondent in the form No. 36 filed by the Department was inadvertently written as “M/s Punjab Information & Communication Technology Pvt. Ltd.” and the same has been given in the order of the Hon’ble ITAT dated 01.11.2018. But perusal of the Income Tax records revealed that the correct name of the respondent is “M/s Punjab Information & Communication Technology Corporation Ltd.”. Copy of Income Tax Return for AY 2018-19 is enclosed which also reads the correct name of the assessee. The Hon’ble Tribunal, therefore may be pleased to admit the present Miscellaneous Application u/s 254(2) of the Income-tax Act for changing the name of the respondent in the order in ITA No. 36/Chd/2015 dated 01.11.2018 for AY 2011-12, which is as under:- 2 “M/s Punjab Information & Communication Technology Corporation Ltd.” This application is being filed as per the approval of the Pr. Commissioner of Income-tax-I, Chandigarh conveyed to this office vide No. Pr. CIT- I/CHD/Judl./2018-19/5574 dated 31.03.2019. 3. During the course of hearing, ld DR was heard. None appeared on behalf of the assessee. 4. On going through the order, it has been noticed that the name of the assessee in the title has inadvertently been written as “M/s Punjab Information & Communication Technology Pvt. Ltd.” instead of “M/s Punjab Information & Communication Technology Corporation Ltd.” Accordingly, the Tribunal order dt. 01.11.2018 is hereby modified to this extent and now, the title of the case be read as under: “M/s Punjab Information & Communication Technology Corporation Ltd.” 5. Subject to above, there is no other change and the other part of the order dated dt. 01/11/2018 will thus remain unchanged. Order pronounced in the open Court on 22/08/2023 Sd/- Sd/- (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) VICE PRESIDENT ACCOUNTANTMEMBER AG Date: 22/08/2023 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, CHANDIGARH 6. Guard File By order, Assistant Registrar