What did the Tribunal hold?

The Tribunal corrected the PAN number of the assessee from AFDPK 3120 M to AAQCS 8497 J. This correction was made to accurately reflect the assessee's details in the appeal proceedings.

The Income Tax Appellate Tribunal (ITAT) Kolkata issued a corrigendum to its earlier order. The corrigendum corrected a typographical error in the PAN number of the assessee, M/s Shri Ganesh Cement Pvt. Ltd.

What were the issues?

The primary issue was the correction of a factual error in the tribunal's previous order regarding the assessee's PAN number.

ITO vs M/S. Sri Ganesh Cement Pvt. Ltd. | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

Hearing: 17.02.2021Pronounced: 25.02.2021

By virtue of this application preferred by the revenue , we find that the revenue had correctly pointed out the error committed by this Tribunal while disposing off the appeal in AY 2012-13 dated 25.02.2021. The PAN No has been wrongly mentioned as AFDPK 3120 M instead of PAN No. AAQCS 8497 J. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the PAN No. shall be read as AAQCS 8497 J. Hence this corrigendum is issued to modify the order accordingly.

Order on 15th April, 2021.

Sd/- Sd/- (J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 15.04.2021 SB, Sr. PS M/s Shri Ganesh Cement Pvt. Ltd. A.Y. 2012-13 Copy of the order forwarded to:

Appellant- ITO, Ward-1(4), Kolkata

Respondent – M/s Shri Ganesh Cement Pvt. Ltd., 5F, Electronic Centre, 1/1A, Biplabi Anukul Chandra Street, Kolkata, West Bengal-700072 3. The CIT(A)- 5, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

ITO, WARD - 1(4), KOLKATA vs. M/S. SRI GANESH CEMENT PVT. LTD., KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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