What did the Tribunal hold?

The Tribunal decided to amend the cause title of its previous order. This amendment is to correctly reflect all the advocates who appeared on behalf of the assessee during the proceedings.

This is a corrigendum to a previous order dated November 5th, 2018. The original order incorrectly listed only one counsel for the assessee. The corrigendum aims to rectify this by including the name of another advocate who also appeared.

What were the issues?

The primary issue was a factual error in the cause title of a prior ITAT order regarding the representation of the assessee.

Smt Sabita Devi Agarwal, Siliguri vs ITO | ITAT Kolkata 2019

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

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi

Date of order : March 15th, 2019 ORDER Per J. Sudhakar Reddy, AM :-

We find that in the cause title of the order dt. 05/11/2018 passed by this Tribunal, the name of the ld. Counsel appearing on behalf of the assessee has been mentioned as Shri S.K. Tulsiyan, Advocate.

We have checked our records as well as the order sheet entry. We find that Ms. Bhoomija Verma, Advocate, also appeared along with Shri S.K. Tulsiyan, on behalf of the assessee. Hence the cause title of the order is rectified as follows:- Appearances By: Shri S.K. Tulsiyan & Ms. Bhoomija Verma, Advocate.

Ordered accordingly.

Kolkata, the 15th day of March, 2019. Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 15.03.2019 {SC SPS}

2 CORRIGENDUM In r/o Assessment Year: 2012-13 Smt. Sabita Devi Agarwal Copy of the order forwarded to: 1. Smt. Sabita Devi Agarwal C/o Rateria Textile Sevok Road Siliguri – 734 001

2. Income Tax Officer, Ward-2(3), Siliguri

3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

SMT SABITA DEVI AGARWAL,SILIGURI vs. ITO, WD-2(3), KOLKATA, SILIGURI

What did the Tribunal hold?

What were the facts?

What were the issues?

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