ACIT, CC-3(2), KOLKATA, KOLKATA vs. M/S. CHOWRINGHEE RESIDENCY PVT. LTD., KOLKATA

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ITA 1800/KOL/2017Status: DisposedITAT Kolkata17 August 2021AY 2009-102 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal directed that the name of the Respondent-Cross Objector in the original order be read as 'M/s. Chowringhee Residency Pvt. Ltd.' instead of the incorrect mention of 'M/s. Chowringhee Residency Pvt. Ltd., M/s. Shantinath Financial Services Ltd.'.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench issued a corrigendum to its previous order dated 31.12.2018. The corrigendum rectified an inadvertent mistake in the cause title of the order.

What were the issues?

The issue was a clerical error in the name of the assessee in the tribunal's previous order, which needed correction for accuracy.

AI-generated summary — verify with the full judgment below

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

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

Heard together (2 matters)

ITA No.1800/KOL/2017
C.O. No.112/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:- As pointed out by the Revenue vide an application dated 22nd May, 2020 moved before the Tribunal, there is an inadvertent mistake in mentioning the name of the Respondent-Cross Objector in its order dated 31.12.2018 passed in C.O. No. 112/KOL/2018 as “M/s. Chowringhee Residency Pvt. Ltd., M/s. Shantinath Financial Services Ltd.” instead of “M/s. Chowringhee Residency Pvt. Ltd.”. The said mistake is accordingly rectified and it is directed that the name of the Respondent-Cross Objector in the Cause Title in the order of Assessment Year: 2009-2010 & C.O. No.112/KOL/2018 (in ITA 1800/KOL/2017) Assessment Year: 2009-2010 M/s. Chowringhee Residency Pvt. Ltd. the ITAT dated 31.12.2018 passed in C.O. No. 112/KOL/2018 be read as “M/s. Chowringhee Residency Pvt. Ltd.” in place of “M/s. Chowringhee Residency Pvt. Ltd., M/s. Shantinath Financial Services Ltd.”.

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