What did the Tribunal hold?

The Tribunal corrected the record to reflect that Smt. Ranu Biswas appeared for the Revenue/Appellant and Shri Subash Agarwal appeared for the Assessee/Respondent. This corrigendum is considered part of the original order.

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench issued a corrigendum to its earlier order dated March 18, 2020. The corrigendum corrected the names of the representatives who appeared on behalf of the appellant (Revenue) and the respondent (Assessee).

What were the issues?

The primary issue was the correction of factual inaccuracies regarding the representation of parties in the original tribunal order.

ACIT vs Shri Ranjit Kumar Saha | ITAT Kolkata 2020

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 17.02.2020Pronounced: 18.03.2020

CORRIGENDUM ORDER Per Shri A.T.Varkey, JM Tribunal has passed an order on 18.03.2020 in AY 2015- 16.

1) On the first page of the said order the representative on behalf of the appellant and respondent has been wrongly mentioned by the Tribunal as under:

For the Appellant Shri Manish Tiwari, FCA, Ld. AR For the Respondent Shri A. K. Nayak, CIT, Ld. DR 2) In place of the above observation, though by the letter dated 20.03.2020 the assessee has requested to correct the names of the representatives of the appellant as well as the respondent, however, on verification from our records it is revealed that Smt. Ranu Biswas, Addl. CIT appeared on behalf of the Revenue/Appellant and Shri Subash Agarwal, Advocate appeared on behalf of the Assessee/Respondent so, the correct observation should be read as under:

Ranjit Kumar Saha, AY 2015-16

For the Appellant Smt. Ranu Biswas, Addl. CIT For the Respondent Shri Subash Agarwal, Advocate This Corrigendum order forms part of our order pronounced on 18.03.2020. Sd/- Sd/- (Dr. A. L. Saini) (A. T. Varkey) Accountant Member Judicial Member Dated: 7th July, 2020 Jd.(Sr.P.S.) Copy of the order forwarded to: 1 Appellant – ACIT, Circle-50(1), Kolkata. 2 Respondent – Shri Ranjit Kumar Saha, BD-53, Rabindra Pally, Krishnapur, Kolkata- 700101 3 CIT(A)-15, Kolkata (sent through e-mail) 4 CIT , Kolkata. DR, Kolkata Benches, Kolkata (sent through e-mail) 5

ACIT, CIRCLE - 50(1), KOLKATA, KOLKATA vs. SHRI RANJIT KUMAR SAHA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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