NARESH JALAN,KOLKATA vs. A.C.I.T.,CENTRAL CIRCLE-1(1), KOLKATA

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ITA 327/KOL/2020Status: DisposedITAT Kolkata14 December 2020AY 2013-143 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal decided to correct the typographical errors in the order to accurately reflect the parties involved and the addresses for communication. This ensures the official record is accurate.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench issued a corrigendum to its earlier order dated 22.10.2020. The corrigendum was to rectify an inadvertent typographical error in the title, header, and copy forwarding address of the order.

What were the issues?

The primary issue was the correction of a typographical error in a previously issued ITAT order. This was a procedural correction rather than a substantive legal dispute.

AI-generated summary — verify with the full judgment below

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

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

Heard together (2 matters)

I.T.A. No. 324/Kol/2020
I.T.A. No. 327/Kol/2020

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

C O R R I G E N D U M Per J. Sudhakar Reddy, AM: This Tribunal disposed off the above mentioned appeals on 22.10.2020. We find that an inadvertent typographical error has crept into the order of the Tribunal. We rectify the same as under.

2.

The Title, Header and the Copy forwarding address of the order should be read as follows: “Title: Assessment Year: 2013-14 M/s. Naresh Jalan, HUF….......………………..…..................................................................Appellant [PAN: AABHN 4403 P] Vs. ACIT, Central Circle-1(1), Kolkata.............................................................................Respondent Assessment Year: 2013-14 M/s. Naresh Jalan (Individual)….......………………..…...................................................Appellant [PAN: ACUPJ 1252 F] Vs. ACIT, Central Circle-1(1), Kolkata.............................................................................Respondent Header: I.T.A. No. 324/Kol/2 Assessment Year: 2013-14 M/s. Naresh Jalan, HUF M/s. Naresh Jalan (Individual). Copy of the order forwarded to:

1. 1. M/s. Naresh Jalan, HUF, 4A, Hastings Park Road, Hastings, 1st Floor, Kolkata-700 027.

2. M/s. Naresh Jalan (Individual), 4A, Hastings Park Road, Hastings, 1st Floor, Kolkata- 700 027.”

Kolkata, the 14th December, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 14.12.2020 Bidhan 3 Assessment Year: 2013-14 M/s. Naresh Jalan, HUF M/s. Naresh Jalan (Individual). Copy of the order forwarded to:

1. 1. M/s. Naresh Jalan, HUF, 4A, Hastings Park Road, Hastings, 1st Floor, Kolkata-700 027.

2. M/s. Naresh Jalan (Individual), 4A, Hastings Park Road, Hastings, 1st Floor, Kolkata-700 027.

3. ACIT, Central Circle-1(1), Kolkata.

4. CIT(A)-20, Kolkata. (sent through mail) 5. CIT- 6. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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