w w w . L a w y e r S e r v i c e s . i n
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
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
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.