DCIT, CC-1(2), KOLKATA, KOLKATA vs. PREM CHAND DHANDANIA, KOLKATA

ITSSA 65/KOL/2022Status: DisposedITAT Kolkata21 April 2023AY 2013-20142 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Registry had correctly pointed out an inadvertent typographical error in the original order. The error pertained to the incorrect mention of the Income Tax Appellate Tribunal's Bench as 'B' instead of 'C' for the appeals I.T.(SS).A. Nos. 64 & 65/Kol/2022 for Assessment Years 2012-13 and 2013-14. Consequently, the Tribunal directed that the impugned order be corrected, and the Bench shall now be read as 'C'. This corrigendum is issued to modify the order accordingly, ensuring the accuracy of the official record regarding the adjudicating Bench. No other substantive issues were decided.

What were the facts?

This judgment concerns appeals filed by the DCIT, Central Circle-1(2), Kolkata, and cross-objections filed by Prem Chand Dhandhania, for assessment years 2012-13 and 2013-14. The appeals and cross-objections arise from an order passed by the Assessing Officer. The primary purpose of this specific order is a corrigendum issued by the Income Tax Appellate Tribunal, Kolkata Bench 'C'. The corrigendum rectifies a typographical error in the original order where the Bench was incorrectly mentioned as 'B' instead of 'C'. The Bench comprises Shri Rajesh Kumar (Accountant Member) and Shri Sonjoy Sarma (Judicial Member). The corrigendum aims to ensure the correct identification of the Bench that disposed of the appeals.

What were the issues?

1. Whether the Income Tax Appellate Tribunal, Kolkata Bench 'C', correctly issued a corrigendum to its previous order, rectifying a typographical error regarding the Bench's designation. The assessee (Prem Chand Dhandhania) and the revenue (DCIT, Central Circle-1(2), Kolkata) have not presented any arguments or contentions in this specific order as it is solely a corrigendum. The Tribunal, through its Registry, identified an inadvertent typographical error in the original order concerning the appeals I.T.(SS).A. Nos. 64 & 65/Kol/2022 for AY 2012-13 and 2013-14. The error was the mention of the Bench as 'B' instead of 'C'. The corrigendum is issued to correct this factual inaccuracy in the record.

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. 64 & 65/Kol/2022 Assessment Years: 2012-13& 2013-14

DCIT, Central Circle-1(2), Kolkata Vs. Prem Chand Dhandhania (PAN: ADLPD 9814 D)

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

C.O. Nos. 15 & 16/Kol/2022 (Arising out of I.T.(SS).A. Nos. 64 & 65/Kol/2022) Assessment Years: 2012-13 & 2013-14

Prem Chand Dhandhania Vs. DCIT, Central Circle-1(2), Kolkata (PAN: ADLPD 9814 D)

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

CORRIGENDUM Per Rajesh Kumar, AM: At the time of scrutiny and disposing off the order, Registry correctly pointed out an inadvertent typographical error in I.T.(SS)A. Nos. 64 & 65/Kol/2022 for AY 2012-13 and 2013-14. The name of Bench has wrongly been mentioned as “B” instead of “C”. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the Bench shall be read as “C”. Hence this corrigendum is issued to modify the order accordingly.

Sd/- Sd/-

(Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 21st April, 2023 SB, Sr. PS

2 I.T.(SS)A. Nos. 64 & 65/Kol/2022 C.O. Nos. 15 & 16/Kol/2022 Assessment Years: 2012-13& 2013-14 Prem Chand Dhandhania .

Copy of the order forwarded to:

Appellant- DCIT, Central Circle-1(2), Kolkata 2. Respondent – Prem Chand Dhandhania, 2, Ahirpukur Road, Ballygaung, Kolkata-700019 3. Ld. CIT(A)-20, Kolkata (Sent through e-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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