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Acit, Chennai v/s M/s. Saravana Global Holding Ltd, Chennai


Company & Directors' Information:- GLOBAL HOLDING CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1994PTC076078

Company & Directors' Information:- B N GLOBAL PRIVATE LIMITED [Active] CIN = U15400PB2014PTC038543

Company & Directors' Information:- K V GLOBAL PRIVATE LIMITED [Active] CIN = U24100DL2014PTC263567

Company & Directors' Information:- GLOBAL CORPORATION LIMITED [Active] CIN = L74999DL1992PLC048880

Company & Directors' Information:- T & I GLOBAL LTD. [Active] CIN = L29130WB1991PLC050797

Company & Directors' Information:- K G GLOBAL PRIVATE LIMITED [Active] CIN = U74999DL2000PTC104788

Company & Directors' Information:- A. V. GLOBAL CORPORATION PRIVATE LIMITED [Active] CIN = U63090DL2007PTC159315

Company & Directors' Information:- A N GLOBAL LIMITED [Active] CIN = U92110MH1985PLC035269

Company & Directors' Information:- D S GLOBAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071516

Company & Directors' Information:- B L B HOLDING PRIVATE LIMITED [Active] CIN = U74899DL1992PTC048521

Company & Directors' Information:- D N S HOLDING PRIVATE LIMITED [Active] CIN = U74990MH2009PTC190675

Company & Directors' Information:- A B C GLOBAL PRIVATE LIMITED [Active] CIN = U51909PB2011PTC035103

Company & Directors' Information:- I A T GLOBAL COMPANY PRIVATE LIMITED [Active] CIN = U24116DL1997PTC084916

Company & Directors' Information:- J D GLOBAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC091270

Company & Directors' Information:- B N G GLOBAL INDIA LIMITED [Active] CIN = U52590DL2011PLC225377

Company & Directors' Information:- N K COMPANY (GLOBAL) PRIVATE LIMITED [Active] CIN = U52390WB2010PTC153624

Company & Directors' Information:- K B K GLOBAL PRIVATE LIMITED [Active] CIN = U24296DL2016PTC290487

Company & Directors' Information:- V B HOLDING PRIVATE LIMITED [Active] CIN = U93000DL2012PTC238276

Company & Directors' Information:- F C B HOLDING PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC020941

Company & Directors' Information:- M & D GLOBAL PRIVATE LIMITED [Active] CIN = U31101UP1974PTC003937

Company & Directors' Information:- V R GLOBAL PRIVATE LIMITED [Active] CIN = U45200WB2007PTC120797

Company & Directors' Information:- S K J HOLDING PVT LTD [Active] CIN = U65923WB1992PTC055761

Company & Directors' Information:- M M GLOBAL PRIVATE LIMITED [Strike Off] CIN = U29120WB1986PTC041280

Company & Directors' Information:- R V GLOBAL PRIVATE LIMITED [Active] CIN = U74990MH2009PTC195301

Company & Directors' Information:- M M C GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U11200MH2010PTC206910

Company & Directors' Information:- S R GLOBAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1997PTC084553

Company & Directors' Information:- H V GLOBAL PRIVATE LIMITED [Active] CIN = U18101DL2000PTC103960

Company & Directors' Information:- R P GLOBAL PRIVATE LIMITED [Strike Off] CIN = U74990MH2009PTC193409

Company & Directors' Information:- M S GLOBAL PRIVATE LIMITED [Active] CIN = U70100MH2008PTC213273

Company & Directors' Information:- V H HOLDING PVT LTD [Strike Off] CIN = U67120MH1982PTC026260

Company & Directors' Information:- R S V GLOBAL LIMITED [Strike Off] CIN = U51909DL1994PLC059032

Company & Directors' Information:- N B GLOBAL (INDIA) PRIVATE LIMITED [Active] CIN = U15122UP2012PTC051614

Company & Directors' Information:- G N L HOLDING PRIVATE LIMITED [Active] CIN = U24102UP1994PTC017131

Company & Directors' Information:- A B C HOLDING PRIVATE LTD. [Active] CIN = U74899DL1987PTC028300

Company & Directors' Information:- A J HOLDING COMPANY PRIVATE LIMITED [Amalgamated] CIN = U45201TN2005PTC056046

Company & Directors' Information:- P R HOLDING LTD [Strike Off] CIN = U51109WB1983PLC035677

Company & Directors' Information:- A M GLOBAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC261061

Company & Directors' Information:- L S A GLOBAL INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900TG2015PTC098308

Company & Directors' Information:- R L GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U52300HP2014PTC000764

Company & Directors' Information:- G R GLOBAL PRIVATE LIMITED [Active] CIN = U70102KA2013PTC069586

Company & Directors' Information:- H. E. GLOBAL PRIVATE LIMITED [Active] CIN = U72901GJ2016PTC092866

Company & Directors' Information:- V B P HOLDING PRIVATE LIMITED [Strike Off] CIN = U67120GJ1981PTC004670

Company & Directors' Information:- A D P HOLDING PVT LTD [Strike Off] CIN = U99999GJ1981PTC004674

Company & Directors' Information:- N R P HOLDING PRIVATE LIMITED [Under Process of Striking Off] CIN = U67120GJ1981PTC004664

Company & Directors' Information:- N H P HOLDING PRIVATE LIMITED [Strike Off] CIN = U67120GJ1981PTC004671

Company & Directors' Information:- N A P HOLDING PRIVATE LIMITED [Strike Off] CIN = U67120GJ1981PTC004673

    M.P. No. 121/Chny of 2018 in I.T.A. No. 2623/Mds of 2016

    Decided On, 27 July 2018

    At, Income Tax Appellate Tribunal Chennai

    By, THE HONOURABLE MR. N.R.S. GANESAN
    By, JUDICIAL MEMBER & THE HONOURABLE MR. ABRAHAM P. GEORGE
    By, ACCOUNTANT MEMBER

    For the Petitioner: R. Clement Ramesh Kumar, JCIT. For the Respondent: None.



Judgment Text

N.R.S. Ganesan, Judicial Member:

1. The Revenue has filed the present Miscellaneous Petition on the ground that there is an error in the order of this Tribunal dated 02.01.2018.

2. Shri R. Clement Ramesh Kumar, the Ld. Departmental Representative, submitted that in the cause title, the assessee's name was wrongly mentioned as Saravana Global Holding Central Ltd. instead of Saravana Global Holdings Limited. The word "Central" needs to be removed from cause title. Similarly, according to the Ld. D.R., in the operative portion of order, more particularly at para 5, the Tribunal has said that the assessee's appeal is dismissed. It should be "the Revenue's appeal is allowed". According to the Ld. D.R., this is an inadvertent error crept in the order, therefore, the same may be rectified.

3. No one appeared for the assessee inspite of service of notice by RPAD. The Registry has placed the postal acknowledgement as proof of service of notice. Therefore, we proceed to dispose of this Miscellaneous Petition on merit after hearing the Ld. D.R.

4. On perusal of Form No.36, grounds of appeal and orders of the lower authorities, it is obvious that the name of the assessee is Saravana Global Holdings Ltd. However, in the Tribunal order dated 02.01.2018, it was referred as Saravana Global Holding Central Ltd. This is an apparent error which needs to be rectified as rightly submitted by the Ld. D.R. Similarly, in the operative portion of the order, it was referred as if the assessee's appeal is dismissed. In fact, the appeal is of the Revenue and the Tribunal allowed the appeal of the Revenue. Therefore, this is also an inadvertent error crept in the order which also needs to be rectified. Accordingly, the mistakes are rectified as follows:-

In the cause title of the order dated 02.01.2018, the assessee's name shall be read as "Saravana Global Holdings Limited" instead of Saravana Global Holding Central Ltd. In other words, the word "Central" is deleted.

At para 5 on page 8 of the order, the following is deleted - "the assessee's appeal is dismissed." Instead, the following shall be inserted - "the Revenue's appeal is allowed."

After rectification, para 5 of the order at page 8 shall be read as follows:-

"5. In the result, the Revenue's

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appeal is allowed." 5. The order of this Tribunal dated 02.01.2018 is rectified accordingly. The other part of the order shall remain as such. 6. With the above observation, the Miscellaneous Petition filed by the Revenue stands allowed.
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