SHYAMALI RAY,KOLKATA vs. ITO, WARD 45(4), KOLKATA

ITA 764/KOL/2019Status: DisposedITAT Kolkata27 November 2019AY 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 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 corrigendum. The order is to be read with the corrected PAN number.

What were the facts?

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, Shyamali Ray. The corrected PAN number is ADHPR 4558 E.

What were the issues?

The primary issue was the correction of a factual error (typographical mistake in PAN) in a previously issued ITAT order.

AI-generated summary — verify with the full judgment below

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

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

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:- Shyamali Ray………………….……....………………..………………....……Appellant Flat No. 32 ‘Mukund’, 3rd Floor 6/1/3/, Queens Park Kolkata – 700 019 [PAN: ADHPR 4558 E]

Ordered accordingly.

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