What did the Tribunal hold?

The Tribunal held that the PAN of the appellant, M/s. Dinesh Kumar Batter, HUF, was incorrectly mentioned in its previous order. The corrigendum rectifies this error, directing that the correct PAN 'AAFHD 6359 C' be used in place of the erroneous 'AACHC 8313 G'.

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench issued a corrigendum to its earlier order. The corrigendum was to correct a typographical error in the Permanent Account Number (PAN) of the appellant, M/s. Dinesh Kumar Batter, HUF. The PAN was incorrectly stated as 'AACHC 8313 G' and has been rectified to 'AAFHD 6359 C'.

What were the issues?

The primary issue was the correction of a factual error in the appellant's PAN as recorded in the Tribunal's order.

M/S Dinesh Kumar Bhatter, HUF… vs I.T.O., Ward-46(3) | ITAT Kolkata 2021

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Shri P.M. Jagtap, Hon’ble Vice-President, KZ & Ms. Madhumita Roy, Hon’ble Judicial Member) CORRIGENDUM In r/o Assessment Year: 2014-15 M/s. Dinesh Kumar Batter, HUF....………………..…........................................................Appellant [PAN: AAFHD 6359 C] Vs. ITO, Ward-46(3), Kolkata............................................................................................Respondent Date of the order : August 24th, 2021 C O R R I G E N D U M Per P.M. Jagtap, Vice-President, KZ :

As pointed out by the revenue vide letter dt. 08/07/2021, the Permanent Account Number (PAN) of the appellant in this case is wrongly mentioned as “AACHC 8313 G” instead of “AAFHD 6359 C” in the order of the Tribunal dt. 24th March, 2021 passed in . This corrigendum is accordingly issued to rectify the said mistake and it is directed that the PAN No. of the appellant, namely, M/s. Dinesh Kumar Batter, HUF in the order of the Tribunal dt. 24/03/2021, be read as “AAFHD 6359 C” in place of “AACHC 8313 G”,

Ordered accordingly. Kolkata, the 24th August, 2021.

Sd/- Sd/- [Madhumita Roy] [P. M. Jagtap] Judicial Member Vice President Dated: 24.08.2021 S.C. (Sr P.S.)

2 CORRIGENDUM In r/o Assessment Year: 2014-15 M/s. Dinesh Kumar Batter, HUF Copy of the order forwarded to:

1. 1. M/s. Dinesh Kumar Batter, HUF, Flat No. 303, Building No. A-3, Flower Valley Apartment, 493, G.T. Road, South, Howrah-711 102.

2. ITO, Ward-46(3), Kolkata.

3. CIT(A)-14, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

M/S DINESH KUMAR BHATTER, HUF,HOWRAH vs. I.T.O.,WARD-46(3), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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