What did the Tribunal hold?

The Tribunal held that there was a mistake apparent on record regarding the PAN number of the assessee. This mistake was a typographical error and has been rectified in the corrected order.

The Income Tax Appellate Tribunal (ITAT) Kolkata bench issued a corrigendum to its earlier order dated November 4th, 2019. The corrigendum was to rectify a typographical error in the PAN number of the assessee, M/s. Cross Marketing.

What were the issues?

The primary issue was the correction of a factual error in the tribunal's previous order concerning the assessee's PAN number.

M/S Cross Marketing vs I.T.O., Ward-44(1) | ITAT Kolkata 2019

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

Before: Shri J. Sudhakar Reddy, Hon’ble]

Date of order : November 27th, 2019 O R D E R Per J. Sudhakar Reddy, AM :- I find that a mistake apparent on record has crept into the order of the Tribunal dt. November 4th, 2019, wherein the PAN No. of the assessee has been wrongly typed. This is a typographical error. The same is rectified as under as shall henceforth be read as under:- M/s. Cross Marketing……………………….........………………..………………....……Appellant 161/1, M.G. Road 3rd Floor Room No. 83A Kolkata – 700 007 [PAN: AABFC 8664 R]

Ordered accordingly.

Kolkata, the 27th day of November, 2019. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 27.11.2019 {SC SPS}

2 Corrigendum In r/o Assessment Year: 2012-13 M/s. Cross Marketing Copy of the order forwarded to: opy of the order forwarded to:

1. 1. M/s. Cross Marketing 161/1, M.G. Road 3rd Floor Room No. 83A Kolkata – 700 007 2. Income Tax Officer, Ward-4 44(1), Kolkata 3. CIT(A)- 4. CIT- , Sent through e-mail.

5. CIT(DR), Kolkata Benches, Kolkata.

M/S CROSS MARKETING,KOLKATA vs. I.T.O.,WARD-44(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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