What did the Tribunal hold?

The Tribunal has corrected a clerical error in the case records. The name of the assessee has been amended to accurately reflect M/s Citywings Dealers LLP. This correction is administrative in nature.

This judgment is a corrigendum to a previous order. It corrects a typographical error in the name of the assessee, changing it from M/s Citywings Dealers Pvt. Ltd. to M/s Citywings Dealers LLP. The assessment year remains 2015-16.

What were the issues?

The primary issue addressed is the correction of a typographical error in the assessee's name within the appeal proceedings.

ITO vs M/S. Citywings Dealers LLP | ITAT Kolkata 2023

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Sanjay Garg & Shri Rajesh Kumar]

Heard together (2 matters)

I.T.A. No. 2309/Kol/2018

C.O. No. 17/Kol/2021

Read from the judgment's own cause title. This page is filed under one of them.

CORRIGENDUM Per Rajesh Kumar, AM: At the time of scrutiny and disposing off the order, Registry correctly pointed out an inadvertent typographical error in CO. No. 17/Kol/2021 for AY 2015-16. The name of assessee has wrongly been mentioned as M/s Citywings Dealers Pvt. Ltd. instead of M/s Citywings Dealers LLP. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the name of assessee shall be read as M/s Citywings Dealers LLP. Hence this corrigendum is issued to modify the order accordingly.

Sd/- Sd/- (Sanjay Garg /संजय गग�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 2nd January, 2023 SB, Sr. PS

CO No. 17/Kol/2021 Assessment Year: 2015-16 M/s Cityiwings Dealers LLP .

ITO, WARD - 34(3), KOLKATA vs. M/S. CITYWINGS DEALERS LLP, KOLKATA

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