BIRAMPUR S.K.U.S. LIMITED,PURBA MEDINIPUR vs. I.T.O., WARD - 27(1), KOLKATA, KOLKATA

ITA 1299/KOL/2024Status: DisposedITAT Kolkata25 April 2025AY 2020-2021Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)2 pages

AI SummaryModified

What did the Tribunal hold?

The Income Tax Appellate Tribunal issued a Corrigendum Order to rectify this error. The correct respondent's address, "I.T.O., Ward - 27(1), Kolkata, Durgachak, Haldia, West Bengal, 721602", was specified, modifying the original order to this extent.

What were the facts?

An inadvertent typographical error was found in the respondent's address in a previous order dated 22.04.2025, which was pointed out by the registry. The respondent's address was incorrectly mentioned as "I.T.O., Ward - 12(3) Aayakar Bhawan, P-7, Chowringhee Square, Kolkata, West Bengal, 700069".

What were the issues?

Correction of a typographical error in the respondent's address in a previously pronounced order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Sidhharth Agarwal, Adv

For Respondent: Shri Chandan Das, DR

Hearing: 26.02.2025Pronounced: 22.04.2025

ORDER In the above appeal, it is pointed out by the registry that an inadvertent typographical error made in the order in respondent address and the relevant address of respondent is read as under:

I.T.O., Ward - 12(3) Aayakar Bhawan, P-7, Chowringhee Square, Kolkata, West Bengal, 700069 Instead of the same, the following is to be read: - “I.T.O., Ward - 27(1), Kolkata , Durgachak, Haldia, West Bengal, 721602 The Order dated 22.04.2025, is modified to this extent only.

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