What did the Tribunal hold?

The Tribunal acknowledged the typographical error in its previous order. It has corrected the assessment year to 2012-13 as originally intended.

The assessee pointed out a typographical error in a previous ITAT order where the assessment year was incorrectly mentioned as 2014-15 instead of 2012-13. This corrigendum application was filed to rectify the mistake.

What were the issues?

The primary issue was the correction of a factual error in a previously issued ITAT order concerning the assessment year.

M/S Chengmari Tea Co. Ltd vs ACIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “B” BENCH : KOLKATA

Before: Hon’ble Shri J. Sudhakar Reddy, AM & Shri S.S. Godara, JM]

By virtue of this application preferred by the assessee dated 24.01.2019 , we find that the assessee had correctly pointed out the typographical error committed by this Tribunal while disposing off the appeal in 28.12.2018. The assessment year has been wrongly mentioned as 2014-15 instead of assessment year 2012-13. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the assessment year shall be 2012-13

In the result, the petition praying for issue of corrigendum by the assessee is allowed.

Sd/- Sd/- [S.S.Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 12.02.2019 SB, Sr. PS

M/s Chengmari Tea Co. Ltd. A.Yr. 2012-13 Copy of the order forwarded to:

1. 1. M/s Chengmari Tea Co. Ltd., 37, Shakespeare Sarani, 2nd Floor, Kolkata-700017 2. Dy/Asstt. CIT, Circle-4(1), Kolkata, Aaykar Bhawan, P-7, Chowirnghee Square, Kolkata-700069. 3..C.I.T(A).- 4. C.I.T.- Kolkata.

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

M/S CHENGMARI TEA CO. LTD,KOLKATA vs. ACIT, CIR-4(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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