What did the Tribunal hold?

The Tribunal has corrected inadvertent typographical errors in its previous order. These corrections pertain to the representation of parties, the case header, and the distribution list of the order.

This is a corrigendum to an Income Tax Appellate Tribunal (ITAT) order dated 10.07.2020. The corrigendum rectifies typographical errors in the names of the parties, the header of the order, and the 'Copy forwarded to' section.

What were the issues?

The primary issue is the correction of typographical errors in a previously issued ITAT order to ensure accuracy in the record.

DCIT vs M/S. A.P. Fashions Pvt. Ltd. | ITAT Kolkata 2020

Heard together (2 matters)

CO No. 57/Kol/2018

ITA No. 739/Kol/2018

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

CORRIGENDUM PER SH. S.S. GODARA, JUDICIAL MEMBER: This Tribunal disposed off the above mentioned appeal on 10.07.2020. We find that some inadvertent typographical errors have crept into the order of the Tribunal. We rectify the same as under.

2. At the first page of the order ‘Appellant by’ and ‘Respondent by’ should be read as follows: “Appellant by- Sh. Supriyo Pal, JCIT, Sr. DR. Respondent by- Sh. S. Jajodia, FCA & Sh. Sujoy Sen, Adv.”

The header of the order should be read as follows: “ Cross Objection CO No. 57/Kol/2018 Assessment Year: 2013-14 M/s. A.P. Fashions Pvt. Ltd.”

The Sl. Nos. 1, 2 & 3 at the ‘Copy forwarded to’ section at page 13 should be read as follows: “1. Appellant- DCIT, Circle-10(1), Kolkata.

Respondent- M/s. A.P. Fashions Pvt. Ltd., 227, A.J.C. Bose Road, Kolkata-700 020.

Cross Objection CO No. 57/Kol/2018 Assessment Year: 2013-14 M/s. A.P. Fashions Pvt. Ltd. 3. CIT(A)-4, Kolkata. (Sent through e-mail).” Order pronounced in the open court on 10.07.2020.

DCIT, CIRCLE - 10(1), KOLKATA, KOLKATA vs. M/S. A.P. FASHIONS PVT. LTD., KOLKATA

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