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.
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.