What did the Tribunal hold?

The Tribunal accepted the assessee's request for correction. The name of the assessee's representative in the order has been amended to Shri Anil Kumar Agarwal, FCA.

The assessee's Authorized Representative requested a correction in the name of the representative mentioned in a previous ITAT order. The name was incorrectly stated as Shri Amit Kumar Agarwal, CA, instead of the correct name, Shri Anil Kumar Agarwal, FCA.

What were the issues?

Correction of a factual error in the name of the Authorized Representative in an ITAT order.

Babul Nath, Tezpur vs DCIT | ITAT Guwahati 2020

Income Tax Appellate Tribunal, GUWAHATI BENCH, “E

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 02.06.2020Pronounced: 05.06.2020

CORRIGENDUM ORDER

Per Shri A.T.Varkey, JM

The Ld. AR of the assessee vide his application dated 22.06.2020 requested for correction of name of Authorised Representative in the order passed by the Tribunal dated 05.06.2020 in ITA No. 16/Gau/2019. According to him, the name of the assessee’s Representative has been wrongly mentioned as Shri Amit Kumar Agarwal, CA instead of Shri Anil Kumar Agarwal, FCA.

So, as per his request, the correct name of the assessee’s Representative should be read as Shri Anil Kumar Agarwal, FCA instead of Shri Amit Kumar Agarwal, CA. We order accordingly. Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member

Dated : 9th September, 2020 **JD.(Sr.P.S.)

Babul Nath, AY : 2015-16 Copy of the order forwarded to: 1. Appellant – Shri Babul Nath, C/o Manoranjan Nath, Barika Dhuburi, Ex Police Line, Tezpur-784001, Assam.

2 Respondent – DCIT, Circle Tezpur 3. CIT(A), Guwahati-1, Guwahati 4. Pr. CIT-1, Guwahati 5. DR, ITAT, Guwahati.

BABUL NATH,TEZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-TEZPUR, TEZPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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