What did the Tribunal hold?

The Tribunal rectified the errors in its previous order. The PAN of the assessee was corrected to AABCG0227B, and the assessment year for ITA No. 2423/KOL/2018 was corrected to 2012-2013.

The Tribunal's order dated September 4, 2020, contained errors regarding the assessee's Permanent Account Number (PAN) and the assessment year in one of the appeals. The Revenue pointed out these discrepancies.

What were the issues?

Correction of factual errors in a previously issued Tribunal order, specifically regarding the assessee's PAN and the assessment year.

Gem Forgings Pvt. Ltd. vs DCIT | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey

Heard together (2 matters)

ITA No. 2512/KOL/2018

I.T.A. No. 2423/KOL/2018

Read from the judgment's own cause title. This page is filed under one of them.

Per Shri P.M. Jagtap, Vice-President (KZ):- As pointed out by the Revenue vide letter dated 17th November, 2021, there is a mistake in the order of the Tribunal dated 4th September, 2020 passed in & 2423/KOL/2018 in mentioning Permanent Account No. as AAACI5499Q in place of the correct Permanent Account no. of the assessee AABCG0227B. The Revenue has also pointed out vide letter dated 17th November, 2021 that in the order of Tribunal, assessment year has been mentioned wrongly in 2011-12 in place of correct assessment year 2012- 13 in Tribunal’s order dated 4th September, 2020. The same are 1 A.Y. 2012-2013 & M/s. Gem Forgings Pvt. Limited accordingly rectified and it is directed that the PAN of the assessee in the order of the Tribunal dated 4th September, 2020 be read as AABCG0227B in place of AAACI5499Q and the assessment year be read as A.Y. 2012- 2013 in AY 2011-2012. Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President Kolkata, the 18th day of November, 2021 Copies to : (1) Deputy Commissioner of Income Tax, Circle-8(1), Kolkata, Aayakar Bhawan, 5th Floor, P-7, Chowringhee Square, Kolkata-700069

GEM FORGINGS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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