What did the Tribunal hold?

The Tribunal has corrected the names of the representatives of the Revenue and the Assessee as per the corrigendum. The substantive decision of the original order remains unchanged.

This is a corrigendum to a previous ITAT order. The corrigendum rectifies the names of the representatives for the Revenue and the Assessee mentioned in the original order.

What were the issues?

The primary issue is the correction of clerical errors in the names of representatives in a previously passed ITAT order.

DCIT vs M/S. Heilgers Development &… | ITAT Kolkata 2021

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Shri P.M. Jagtap, Hon’ble Vice-President & Shri A.T. Varkey, Hon’ble Judicial Member] I.T.A Nos. 1922 & 1923/Kol/2019 Assessment Year: 2015-16 & 2016-17 DCIT, Circle – 12(1), Kolkata -vs.- M/s. Heilgers Development & Construction Co. Pvt. Ltd. 4th Floor, “Forum”, 10/3, Lala Lajpat Rai Sarani, Kolkata – 700 020. (Respondent) (Appellant) Date of Hearing : 14.07.2021 Date of Order : 07.09.2021 C O R R I G E N D U M Per P.M. Jagtap, Hon’ble Vice-President:

It is noticed that there is a mistake in the order of the Tribunal dated 18.08.2021 in mentioning the names of the representatives of both the sides and the same is being rectified by replacing the existing names as mentioned on page no 1 with the following: For the Revenue: Shri Devi Sharon Singh, CIT For the Assessee: Shri Soumitra Choudhury, Advocate [A.T. Varkey] [ P.M. Jagtap ] Judicial Member Vice – President Dated : 07.09.2021 [Biswajit, Sr. PS] Copy of the order forwarded to: 1.DCIT, Circle – 12(1), Kolkata

M/s. Heilgers Development & Construction Company Pvt. Ltd.

CIT(A), Kolkata

CIT, Kolkata.

CIT(DR), Kolkata Benches, Kolkata.By Order Sr. P.S. / D.D.O. ITAT, Kolkata Benches, Kolkata

DCIT, CIRCLE-12(1), KOLKATA vs. M/S. HEILGERS DEVELOPMENT & CONSTRUCTION CO. PVT. LTD., KOLKATA

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