DCIT, CIRCLE - 3 KOLKATA, KOLKATA vs. M/S. SHREE HANUMAN SUGAR & INDUSTRIES LTD., KOLKATA

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ITA 2074/KOL/2010Status: DisposedITAT Kolkata01 November 2017AY 2003-042 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged a typographical error in the first page of its order. It was confirmed that the order was actually pronounced on 27-05-2016, and this date has been corrected.

What were the facts?

The Revenue filed an application to rectify the date of pronouncement of an ITAT order. The original order mistakenly mentioned the pronouncement date as 27-05-2015 instead of the correct date, 27-05-2016.

What were the issues?

The primary issue was the correction of a factual error regarding the date of pronouncement of the ITAT order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ”B”

Before: Shri P.M. Jagtap, & Shri S.S.Viswanethra Ravi

CORRIGENDUM ORDER

The Revenue filed an application to rectify the date of pronouncement as 27-05-2016 in place of 27-05-2015.

The above appeal and cross objections of the revenue and assessee were heard on 16-03-2016 and pronounce the order on 27- 05-2016, but, however, by mistake it was wrongly mentioned as 27- 05-2015 in the first page. On perusal of the said order, it is noticed that in the last page at 9 & 10, it was correctly mentioned as 27-05- 2016 and therefore, a typographical error and mistake has crept in Corrigendum 1 CO Nos. 181 & 182/K/2010 M/s. Shree Hanuman Sugar & Industries Ltd / the first page of the said order as 27-05-2015. Actually it was pronounced on 27-05-2016. Therefore, the correct date of pronouncement reads as 27-05-2016 in place of 27-05-2015.

It is further stated that rest of the earlier order dated 27-05- 2016 is unchanged being treated as final.

The above mistake/error as arisen being date of pronouncement ( 27-05-2016) is hereby rectified as above.

Sd/- Sd/- P.M. Jagtap S.S. Viswanethra Ravi Accountant Member Judicial Member

Dated : 01-11-2017

Copy of the Corrigendum forwarded to for the above:- 1.. The Applicant/Department: The DCIT, Cir-3, Kolkata 8/2 Esplanade East, Dwarli House, 2nd Floor, Kol-69. 2 The Respondent/Assessee: M/s. Shree Hanuman Sugar & Industries Ltd, 12 Govt Place (E), Kol-69. 3 /The CIT, 4.The CIT(A)

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