SHRI PAWAN KUMAR TODI,KOLKATA vs. ITO, WARD - 35(1), KOLKATA, KOLKATA

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ITA 2243/KOL/2017Status: DisposedITAT Kolkata12 February 2019AY 2014-152 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 corrected a typographical error in paragraph 24 of its previous order, changing the scrip name from 'KAFL' to 'SRK Industries Ltd.'. This corrigendum order forms part of the original order.

What were the facts?

The Tribunal had passed an order on 12.02.2019. A corrigendum was issued on 28.05.2019 to correct some inadvertent mistakes. However, another mistake in paragraph 24 regarding the name of a scrip was identified.

What were the issues?

Correction of a typographical error in the name of a scrip mentioned in a previous Tribunal order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Hearing: 14.11.2018Pronounced: 12.02.2019

Per Shri A.T.Varkey, JM Tribunal has passed an order on 12.02.2019 in AY 2014-15. It was pointed out that in the said order some inadvertent mistakes had crept in, which were corrected by passing a corrigendum order dated 28.05.2019. However, another mistake which was in the order of the Tribunal passed on 12.02.2019 in para 24 of the order wherein the name of the scrip was mentioned as KAFL instead of SRK Industries Ltd. We find that there is an inadvertent typographical mistake which occurred in para 24, 6th line wherein it was mentioned as “sale of shares of M/s. KAFL” which should be read as “sale of shares of M/s. SRK Industries Ltd.” We order accordingly. This Corrigendum order forms part of our order pronounced on 12.02.2019.

Sd/- Sd/- (J. Sudhakar Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 9th July, 2019 Jd.(Sr.P.S.)

Copy of the order forwarded to:

Copy of the order forwarded to: 1 Appellant – Shri Pawan Kumar Todi, 1, R. N. Mukherjee Road, Martin Burn Building, Kolkata-700 001. 2 Respondent –ITO, Ward-35(1), Kolkata. 3 CIT(A)-10, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5

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