What did the Tribunal hold?

The tribunal has corrected a typographical error in the assessment order. The PAN of the assessee, Heaven Tradecom Pvt. Ltd., has been rectified from AACCM5368K to AACCH5368K.

This is a corrigendum to an earlier ITAT order for ITA No. 1148/Kol/2019 for AY 2014-15. The original order contained a typographical error in mentioning the assessee's PAN.

What were the issues?

The primary issue was a clerical error in the PAN of the assessee, which needed correction for the accuracy of the order.

Heaven Tradecom Pvt. Ltd. vs I.T.O., Ward-9(1) | ITAT Kolkata 2022

(PAN: AACCH5368K) ( अपीलाथ� ) ( ��यथ� ) Appellant / Respondent / CORRIGENDUM Per Girish Agrawal, ACCOUNTANT MEMBER: At the time of scrutiny and disposing off the order, Registry correctly pointed out an inadvertent typographical error in AY 2014-15. The PAN has wrongly been mentioned as AACCM5368K instead of PAN AACCH5368K. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the PAN shall be read as AACCH5368K. Hence this corrigendum is issued to modify the order accordingly. Order is pronounced in the open court on 26th December, 2022 Sd/- Sd/- (Sanjay Garg / संजय गग�) (Girish Agrawal / �गर�श अ�वाल) Judicial Member/ �या�यक सद�य Accountant Member/ लेखा सद�य Dated: 26th December, 2022 SB, Sr. PS Copy of the order forwarded to:

1. 1. Appellant- Heaven Tradecom Pvt. Ltd.

2. Respondent – ITO, Ward-9(1), Kolkata 3. Ld. CIT(A)-15, Kolkata (Sent through e-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

HEAVEN TRADECOM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-9(1), KOLKATA

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