M/s. Excel Chemicals India Pvt. Limited, Ahmedabad V. The DCIT, Circle-2(1)(1), Ahmedabad

MA 92/AHD/2022

AI Insights

The case before the Income Tax Appellate Tribunal Ahmedabad 'C' Bench involved a typographical error in the Cause Title of the assessee's name in the official records. The assessee, Exel Chemicals (India) Pvt. Ltd., was incorrectly listed as 'Excel Chemicals Industries Pvt. Ltd.' The error was identified as a mistake apparent on record, necessitating correction to ensure the legal documents accurately reflected the correct name of the company involved in the tax assessment dispute for the year 2016-17.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114296 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 08-06-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 20-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Exel Chemicals (India) Pvt. Ltd. 3 rd Floor, 305, South Tower, ONE42, Opp. Jayantilal Park, Nr. Iscon Ambali Road, Bodakdev, Ahmedabad-380058 PAN: AABCE7150P (Appellant) Vs The DCIT, Circle-2(1)(1), Ahmedabad (Respondent) Assessee Represented: Shri Karan Shah, A.R. Revenue Represented: Ms. Anam Benish, Sr. D.R. Date of hearing : 09-06-2023 Date of pronouncement : 14-06-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- The only grievance of the assessee in this M.A. is in the Cause Title, the assessee name is spelled wrongly as Excel Chemicals Industries Pvt. Ltd. instead of Exel Chemicals (India) Pvt. Ltd. which is apparent mistake on record, requires to be rectified. M.A. No. 92/Ahd/2022 (in ITA No. 1692/Ahd/2019) Assessment Year 2016-17 M.A. No. 92/Ahd/2022 A.Y. 2016-17 Page No M/s. Exel Chemicals (India) Pvt. Ltd. vs. DCIT 2 2. We have perused the materials available on record there is Typo mistake in the name of the assessee, which is wrongly mentioned as Excel Chemicals Industries Pvt. Ltd. instead of Exel Chemicals (India) Pvt. Ltd. This is a mistake apparent on record and the same is now rectified and the correct Cause Title to be read as Exel Chemicals (India) Pvt. Ltd. instead of Excel Chemicals Industries Pvt. Ltd. in both the ITA No. 1692/Ahd/2019 and C.O. No. 26/Ahd/2022. 3. In the result, the Miscellaneous Application filed by the Assessee is hereby allowed. Order pronounced in the open court on 14-06-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 14/06/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद