What did the Tribunal hold?

The tribunal decided to modify its previous order to reflect the correct name of the Departmental Representative (DR). The original order's disposal of the appeal remains unchanged in substance.

This judgment is a corrigendum to a previous order dated 14.10.2020. The corrigendum rectifies a typographical error in the cause title of the original order. Specifically, the name of the Revenue's representative has been corrected.

What were the issues?

The primary issue was a clerical error in the cause title of a previously issued ITAT order, which needed correction.

Manjulata Sahoo, Keonjhar vs PCIT | ITAT Cuttack 2020

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.163/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) C/o: B.S.Mahal, New Market, Keonjhar-758001 PAN No. : BEIPS 1809 G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri B.R.Panda, Advocate िाजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR शुद्धिपत्र/CORRIGENDUM An advertent typographical error has crept in, in the order dated 14.10.2020 in the cause title while disposing the captioned appeal, which is rectified as under :- “In the cause title of the order, the name of Shri Subhendu Dutta, DR is substituted as Shri M.K.Gautam, CIT-DR.” Accordingly, order dated 14.10.2020 stands modified to this extent. (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 21/10/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीलाथी / The Appellant-

Smt. Manjulata Sahoo, C/o: B.S.Mahal, New Market, Keonjhar-758001 प्रत्यथी / The Respondent-

Pr.CIT, Cuttack आयकि आयुक्त(अऩील) / The CIT(A), 3. आयकि आयुक्त / CIT 4. आदेशािुसार/ BY ORDER, ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT,

(Senior Private Secretary) Cuttack आयकर अपीऱीय अधिकरण, गार्ा पाईल / Guard file. 6. कटक/ITAT, Cuttack सत्यावऩत प्रनत ////

MANJULATA SAHOO,KEONJHAR vs. PRINCIPAL CIT, CUTTACK, CUTTACK

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