SRI RAHUL SARAF,KOLKATA vs. DCIT, KOLKATA

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ITA 956/KOL/2023Status: DisposedITAT Kolkata04 June 2024AY 2012-13Bench: Shri Rajesh Kumar (Accountant Member), Shri Sonjoy Sarma (Judicial Member)2 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 issued a corrigendum to correct the typographical errors in the original order. The corrected order reflects the accurate details of the appellant and respondent.

What were the facts?

This is a corrigendum to an Income Tax Appellate Tribunal (ITAT) order. The assessee had pointed out inadvertent mistakes in the appellant's name, address, and jurisdiction in the original order.

What were the issues?

The primary issue was the correction of factual inaccuracies in the ITAT's order due to inadvertent mistakes.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

( अपीलाथ� ) Respondent /(!"यथ�) Appellant / CORRIGENDUM Per Rajesh Kumar, AM: By virtue of the application preferred by the assessee submitting that an inadvertent mistakes are found in page 4 of appellant’s name, address, jurisdiction. The endorsement has wrongly been typed. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the endorsement shall be read as under:

1.

Appellant- Shri Rahul Saraf, 3, Hungerford Street, Kolkata-700017 2. Respondent– DCIT, CC-3(4), Kolkata 3. Ld. CIT(A)-21, Kolkata 4. Pr. CIT- Central , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) Hence this corrigendum is issued to modify the order accordingly.

6.

In the result, the appeal of the assessee is allowed.

Order is pronounced in the open court on 4th June, 2024 Sd/- Sd/- (Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 4th June, 2024 SM, Sr. PS

Assessment Year: 2012-13 Rahul Saraf Copy of the order forwarded to:

6. Appellant- Shri Rahul Saraf, 3, Hungerford Street, Kolkata-700017 7. Respondent– DCIT, CC-3(4), Kolkata 8. Ld. CIT(A)-21, Kolkata 9. Pr. CIT- Central, Kolkata 10. DR, Kolkata Benches, Kolkata (sent through e-mail)

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