PAWAN KUMAR GUPTA,KOLKATA vs. ITO, WD. 45(4), KOLKATA

ITA 465/KOL/2020Status: DisposedITAT Kolkata25 August 2022AY 2012-132 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal directed that the correct PAN of the assessee, ADLPG7042G, should be read in place of the incorrect PAN, ADLPG7042P, in its order dated 18th February, 2022.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) issued a corrigendum to its earlier order. The correction was to rectify a mistake in the assessee's Permanent Account Number (PAN). The PAN was incorrectly mentioned as ADLPG7042P instead of the correct PAN ADLPG7042G.

What were the issues?

The primary issue was a clerical error in the assessee's Permanent Account Number as recorded in the Tribunal's previous order.

AI-generated summary — verify with the full judgment below

Per Rajpal Yadav, Vice-President (KZ):- As pointed out by the Revenue vide letter dated 8th July, 2022, there is a mistake in the order of the Tribunal dated 18th February, 2022 passed in Permanent Account No. as ADLPG7042P in place of the correct Permanent Account no. of the assessee ADLPG7042G. The same is accordingly rectified and it is directed that the PAN of the assessee in the order of the Tribunal dated 18th February, 2022 be read ADLPG7042G in place of ADLPG7042P. Sd/- Rajpal Yadav Vice-President Kolkata, the 25th day of August, 2022 Copies to : (1) Pawan Kumar Gupta, C/o. S.N. Ghosh & Associates, Advocates, “Seven Brothers Lodge”, P.O. Buroshibtala, P.S. Chinsurah, Dist. Hooghly-712105

CORRIGENDUM Assessment Year: 2012-2013 Pawan Kumar Gupta

(2) Income Tax Officer, Ward-46(2), Kolkata, 3, Government Place (West), Council House Street, Ground Floor, Kolkata-700001

(3) Commissioner of Income Tax (Appeals)-13, Kolkata,

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