CONCORD INFRACON PVT. LTD.,KOLKATA vs. ITO, WARD - 6(1), KOLKATA, KOLKATA
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal acknowledged the error pointed out by the revenue. It was decided that a corrigendum should be issued to correct the assessment year in the original order.
What were the facts?
The revenue filed a miscellaneous application pointing out an error in a previous ITAT order. The assessment year was incorrectly mentioned as 2012-13 instead of 2010-11.
What were the issues?
The issue was a clerical error in mentioning the assessment year in a previous ITAT order.
AI-generated summary — verify with the full judgment below
By virtue of this miscellaneous application preferred by the revenue, we find that the revenue had correctly pointed out the error committed by this Tribunal while disposing off the appeal in 20.06.2018, wherein the assessment year has been wrongly mentioned as 2012-13 instead of assessment year 2010-11. Hence this corrigendum is issued to modify the order accordingly.
In the result, the petition praying for issue of corrigendum by the revenue is allowed.
Sd/- Sd/- [S.S.Godara] [ M.Balaganesh ] Judicial Member Accountant Member Dated : 26.11.2018 SB, Sr. PS
Concord Infracon Pvt. Ltd. A.Yr. 2011-12 Copy of the order forwarded to:
1. 1. Concord Infracon Pvt. Ltd., 4, B.B.D. Bag (E), Stephen House, 5th Floor, Room No.77, Kolkata-70001.
2. ITO, Ward-6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata- 700069 3..C.I.T(A).- 4. C.I.T.- Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.
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