TIRJUPATI FUELS PVT. LTD.,KOLKATA vs. D.C.I.T., CC-4(3), KOLKATA, KOLKATA

ITSSA 2/KOL/2023Status: DisposedITAT Kolkata23 August 2023AY 2009-20102 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there was indeed a typographical error in its order dated May 26, 2023. The error was in citing the Supreme Court case of PCIT vs. Maruti Suzuki India Limited (2019) 416 ITR 613 (SC) in paragraph 7 on page 10. The Tribunal accepted the assessee's submission and directed that the correct citation to be read in the order is PCIT vs. Abhisar Buildwell Pvt. Limited (2023) 149 taxmann.com 399 (SC). The reasoning for this decision was to ensure the accuracy of the judicial pronouncement and to reflect the correct legal precedent relied upon by the Tribunal. The operative direction is to rectify the original order. No other issues were decided or left undecided.

What were the facts?

This judgment is a corrigendum to an earlier order passed by the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, dated May 26, 2023. The assessee is Tirupati Fuels Pvt. Limited, and the respondent is the Income Tax Officer, Central Circle-4(3), Kolkata. The assessment year in question is 2009-2010. The corrigendum addresses a typographical error in the original order concerning a citation. Specifically, on page 10, paragraph 7, the order incorrectly cited the Supreme Court case of PCIT vs. Maruti Suzuki India Limited (2019) 416 ITR 613 (SC). The corrigendum rectifies this to refer to the correct Supreme Court case: PCIT vs. Abhisar Buildwell Pvt. Limited (2023) 149 taxmann.com 399 (SC). The corrigendum was issued upon a request from the assessee's authorized representative.

What were the issues?

1. Whether the Tribunal's order dated May 26, 2023, contained a typographical error in citing a Supreme Court judgment, and if so, what is the correct citation? Assessee's Contention: The assessee, Tirupati Fuels Pvt. Limited, through its authorized representative Shri Miraj D Shah, pointed out a typographical error in the Tribunal's order dated May 26, 2023. The assessee contended that the Supreme Court case cited was incorrect and provided the correct citation for the Tribunal to rectify. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the typographical error. The corrigendum appears to be a procedural correction based on the assessee's submission.

AI-generated summary — verify with the full judgment below

CORRIGENDUM: IT(SS))A No. 2/KOL/2023 A.Y. : 2009-2010 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Girish Agrawal, Accountant Member I.T.(SS)A. No. 2/KOL/2023 Assessment Year: 2009-2010 Tirupati Fuels Pvt. Limited,.....................Appellant 4, Government Place, Delta House, 2nd Floor, Kolkata-700001 [PAN: AABCT8836F] -Vs.- Income Tax Officer,................................Respondent Central Circle-4(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 CORRIGENDUM Per Rajpal Yadav, Vice-President (KZ):- As pointed out by Shri Miraj D Shah, ld. Authorized Representative for the appellant-assessee vide letter dated ‘nil’ received on 13th June, 2023, that there is a typographical error in the order of the Tribunal dated 26th May, 2023 passed in IT(SS)A No. 2/KOL/2023 for A.Y. 2009-10 on page no. 10 in para no. 7, in the 7th & 8th line of the para mentioning “Hon’ble Supreme Court in the case of PCIT –vs.- Maruti Suzuki India Limited (2019) 416 ITR 613 (SC)” in place of “Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited (2023) 149 taxmann.com 399 (SC)”. The same

CORRIGENDUM: IT(SS))A No. 2/KOL/2023 A.Y. : 2009-2010 is accordingly rectified and it is directed that the correct wordings in the order of the Tribunal dated 26th May, 2023 be read “Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited (2023) 149 taxmann.com 399 (SC)” in place of “Hon’ble Supreme Court in the case of PCIT –vs.- Maruti Suzuki India Limited (2019) 416 ITR 613 (SC)”.

Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 23rd day of August, 2023

(1) Tirupati Fuels Pvt. Limited, Copies to : 4, Government Place, Delta House, 2nd Floor, Kolkata-700001 (2) Income Tax Officer, Central Circle-4(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 (3) Commissioner of Income Tax (Appeals), Kolkata-21; (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order

Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.

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