What did the Tribunal hold?

The Tribunal accepted the revenue's application for correction. It rectified the typographical error, confirming the correct pronouncement date of the order as 10/05/2019.

The revenue filed an application to correct a typographical error in the pronouncement date of a previous ITAT order. The original order's pronouncement date was incorrectly stated as 10/05/2018 instead of 10/05/2019.

What were the issues?

The primary issue was a clerical error in the date of pronouncement of a prior ITAT order, which needed rectification.

Smt. Suman Kothari vs ITO | ITAT Kolkata 2022

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

PER SHRI RAJESH KUMAR, ACCOUNTANT MEMBER :

The revenue has filed an application dt. 13/09/2022, wherein it is submitted that in order of the Tribunal dt. 10/05/2019, the date of pronouncement has been wrongly mentioned as 10/05/2018. This is a typographical error and we rectify the same by passing this corrigendum. The date of pronouncement of the order shall be read as ‘10/05/2019’.

Ordered accordingly.

Order pronounced in the Court on 22ndSeptember, 2022 at Kolkata. (RAJPAL YADAV) (RAJESH KUMAR) VICE-PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated 22/09/2022 *SC SrPs

2 Assessment Year: 2014-15 Smt. Suman Kothari

आदेशक"""त"ल"पअ"े"षत/Copy of the Order forwarded to : Copy of the Order forwarded to : 1. अपीलाथ"/ The Appellant / The Appellant

""यथ"/ The Respondent The Respondent 3. संबं"धतआयकरआयु"त/ Concerned Pr. CIT / Concerned Pr. CIT 4. आयकरआयु"त अपील / The CIT(A)- ( ) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड"फाईल /Guard file.

आदेशानुसार/ BY ORDER,

SMT. SUMAN KOTHARI,KOLKATA vs. ITO, WARD - 36(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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