SRI TAPAN KUMAR MAJHI,HOWRAH vs. ITO, WARD - 47(2), KOLKATA

ITA 2334/KOL/2018Status: DisposedITAT Kolkata13 May 2019AY 2008-092 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 found that the incorrect name was a clear typographical error. Consequently, the Tribunal rectified the order to reflect the correct name of the assessee as 'Tapan Kumar Majhi'.

What were the facts?

The assessee requested a rectification of a previous ITAT order due to a typographical error in their name. The original order incorrectly stated the assessee's name as 'Tapan Kumar Mukherjee'.

What were the issues?

The primary issue was a simple typographical error in the name of the assessee in a previously issued ITAT order.

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy]

Order dated: May 13th, 2019 O R D E R Per J. Sudhakar Reddy :- The assessee filed a letter dt. 2nd May, 2019, requesting rectification of a mistake apparent on record in the order of this Tribunal dt. 26/04/2019, wherein the name of the assessee has been typed as “Tapan Kumar Mukherjee”. We find that this is a typographical error. Hence after perusing the records, we rectify the same. The name of the assessee/appellant shall henceforth be read as follows:- “Tapan Kumar Majhi”. Ordered Accordingly. Kolkata, the 13th day of May, 2019.

Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 13.05.2019 {SC SPS}

Assessment Year: 2008-09 Sri Tapan Kumar Mukherjee Copy of the order forwarded to: 1. Sri Tapan Kumar Majhi P-272, Benaras Road Howrah – 711 108 2. Income Tax Officer, Ward-47(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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