M/S SRIJAN CEMENTS LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-2(2), KOLKATA

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ITA 1541/KOL/2019Status: DisposedITAT Kolkata26 August 2021AY 2013-142 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal directed that the PAN of M/s. Srijan Cements Ltd. in the previous order be corrected from 'AABCP 8303 P' to 'AAMCS 1659 Q'. This was done to accurately reflect the appellant's correct PAN.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench issued a corrigendum to its previous order dated 05/05/2020. The corrigendum was to rectify a mistake in the Permanent Account Number (PAN) of the appellant, M/s. Srijan Cements Ltd.

What were the issues?

The primary issue was the typographical error in the PAN of the assessee, which needed correction for the accuracy of the tribunal's records and future proceedings.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No. 1444/Kol/2019
ITA No. 1541/Kol/2019
I.T.A. No. 1734/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

Vs. M/s. Srijan Cements Ltd……….......……………………..................................……………..…...........Respondent AMP Vaisaakhi Room No. 702 AG-112 Sector-II Salt Lake Kolkata -700 091 [PAN : AAMCS 1659 Q] CORRIGENDUM In r/o Assessment Year:- 2013-14 M/s. Srijan Cements Ltd……….......……………………..................................………………..…...........Appellant AMP Vaisaakhi Room No. 702 AG-112 Sector-II Salt Lake Kolkata -700 091 [PAN : AAMCS 1659 Q] Vs. Deputy Commissioner of Income Tax, Circle-2(2), Kolkata……………………………......Respondent Date of the order : August 26th, 2021 Per P.M. Jagtap, Vice-President, KZ : As pointed out by the revenue vide letter dt. 11/08/2021, the Permanent Account Number (PAN) of the appellant in this case is wrongly mentioned as “AABCP 8303 P” instead of “AAMCS 1659 Q” in the order of the Tribunal dt. 05/05/2020 passed in & 1541/Kol/2019. This corrigendum is accordingly issued to rectify the said mistake and it is directed that the PAN No. of the appellant, namely, M/s. Srijan Cements Ltd., in the order of the Tribunal dt. 05/05/2020, be read as “AAMCS 1659 Q” in place of “AABCP 8303 P”.

2.

Ordered accordingly. Kolkata, the 26th August, 2021.

Sd/- Sd/- [Madhumita Roy] [P. M. Jagtap] Judicial Member Vice President

2 CORRIGENDUM In r/o Assessment Year: 2014-15 M/s. Dinesh Kumar Batter, HUF Dated: 26.08.2021 S.C. (Sr P.S.) Copy of the order forwarded to: 1. M/s. Srijan Cements Ltd AMP Vaisaakhi Room No. 702 AG-112 Sector-II Salt Lake Kolkata -700 091

2. Deputy Commissioner of Income Tax, Circle-2(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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