What did the Tribunal hold?

The Tribunal acknowledged the typographical error and rectified the assessment year in its order. The assessment year was corrected to 2011-12 as intended.

The assessee filed an application pointing out a typographical error in the assessment year mentioned in a previous ITAT order. The order was dated June 19, 2020, and incorrectly stated the assessment year as 2013-14.

What were the issues?

The primary issue was the correction of a factual error in the assessment year mentioned in a prior ITAT order due to a typographical mistake.

Imperial Tubes Private Limited… vs DCIT | ITAT Kolkata 2021

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

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

Date of order : March 10th, 2020 ORDER Per J. Sudhakar Reddy, AM :- The assessee has filed an application dt. 19/02/2021, wherein it is submitted that in the case title of the Tribunal’s order dt. 19/06/2020, the Assessment Year is mentioned as “2013-14”. This is a typographical error and we rectify the same. The same shall henceforth be read as ‘Assessment Year : 2011-12’. Ordered accordingly. 2. Kolkata, the 10th day of March, 2020.

Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 10.03.2020 {SC SPS}

2 CORRIGENDUM IN R/O Assessment Year: 2011-12 Imperial Tubes Private Limited. Copy of the order forwarded to:

1. 1. Imperial Tubes Private Limited Imperial Tubes Private Limited National Highway No. 6 Baniyara, Begri Domjur, Jalan Complex Howrah – 711 411 2. Deputy Commissioner of Income Tax, Circle Deputy Commissioner of Income Tax, Circle-3(1), Kolkata 3.CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

IMPERIAL TUBES PRIVATE LIMITED,HOWRAH vs. DCIT, CIR-3(1)KOL., KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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