PADMAVATI ABASAN PVT. LTD,KOLKATA vs. DCIIT-CC4(3)/ KOL, KOLKATA

PDF · subscribers
ITSSA 83/KOL/2023Status: DisposedITAT Kolkata01 November 2023AY 2011-122 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the revenue had correctly pointed out an inadvertent typographical error in the PAN of the assessee in the original order. The error was in mentioning the PAN as AAECP4824P instead of the correct PAN, AAECP4824E. Consequently, the Tribunal directed that a corrigendum be issued to modify the order accordingly. The operative direction is to correct the impugned order to reflect the correct PAN as 'AAECP4824E'. No other issues were decided.

What were the facts?

The assessee is Padmavati Abasan Pvt. Ltd., and the revenue is the DCIT, Central Circle-4(3), Kolkata. The assessment years under consideration are 2010-11, 2011-12, and 2013-14. The appeals are I.T.(SS)A. Nos. 82, 83 & 85/Kol/2023. The matter before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench 'C', is a corrigendum application filed by the revenue. The revenue pointed out a typographical error in the original order where the assessee's Permanent Account Number (PAN) was incorrectly stated as AAECP4824P instead of the correct PAN, AAECP4824E.

What were the issues?

1. Whether the Tribunal should correct a typographical error in the PAN of the assessee in its previous order, as per the revenue's application. The revenue argued that there was an inadvertent typographical error in the PAN mentioned in the original order and sought its correction. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

आयकर अपील�य अ�धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA �ी राजेश कुमार, लेखा सद�य एवं �ी संजय शमा� �या�यक सद�य के सम� [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.(SS)A. Nos. 82,83 & 85/Kol/2023 Assessment Years: 2010-11, 2011-12 & 2013-14 Padmavati Abasan Pvt. Ltd. Vs. DCIT, Central Circle-4(3), Kolkata (PAN: AAECP 4824 E)

Appellant / (अपीलाथ�) Respondent / ( !यथ�)

ORDER / आदेश Per Rajesh Kumar, AM: By virtue of this application preferred by the revenue, we find that the revenue has correctly pointed out an inadvertent typographical error in I.T.A. Nos. 82, 83 & 85/Kol/2023 for AYs 2010-11, 2011-12 & 2013-14. The PAN has wrongly been mentioned as AAECP4824P instead of PAN AAECP4824E. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the PAN shall be read as “AAECP4824E”.

Hence this corrigendum is issued to modify the order accordingly.

Order is pronounced in the open court on 1st November, 2023

Sd/- Sd/-

(Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 1st November, 2023 SM, Sr. PS

2 I.T.(SS).A. Nos.82 , 83 & 85/Kol/2023 Assessment Year: 2010-11, 2011-12 & 2013-14 Padmavati Abasan Pvt. Ltd.

Copy of the order forwarded to:

1.

Appellant- Padmavati Abasan Pvt. Ltd., BJ-311, Sector-II, Sech Bhawan, Salt Lake City, Kolkata-700091. 2. Respondent- DCIT, Circle-4(3), Kolkata 3. Ld. CIT(A)- 21, Kolkata 4. Ld. PCIT- 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

Recent GST High Court judgments

Search GST case law →