2018 (11) TMI 1870 - AT - Income Tax

Corrigendum filed by the respective assesses with regard to change in first paragraph of the Tribunal order - As gone through the facts available on record and find that first paragraph of the order passed by this Tribunal requires to be modified, for which purpose this corrigendum is hereby issued.

Summary

Issues:
- Correction of the first paragraph of the Tribunal order in three appeals.

Analysis:
- The Appellate Tribunal ITAT Kolkata issued a corrigendum in response to a petition filed by the assesses regarding the modification required in the first paragraph of the Tribunal order dated 16.10.2018. The corrigendum was deemed necessary to rectify the initial paragraph concerning the appeals of the assesses. The corrigendum specifically addressed the appeals of the assesses in different cases, namely Navneet Agarwal (HUF), Bishwanath Agarwal, and Bishwanath Agarwal & Sons (HUF) for the assessment year 2014-15. The corrigendum detailed the origin of each appeal, arising from orders issued by the Commissioner of Income Tax (Appeals) and the Income Tax Officer under section 143(3) of the Income Tax Act, 1961. The corrigendum clarified the specific appeal numbers, dates, and the relevant authorities involved in each case.

- The Tribunal emphasized that the corrigendum should be considered in conjunction with the original appellate order issued on 16.10.2018. The corrigendum was granted based on the assesses' petition, allowing the requested modification to the first paragraph of the Tribunal order. The Tribunal, comprising Hon’ble Shri A.T. Varkey, JM, and Shri M. Balaganesh, AM, acknowledged the necessity of the correction and approved the petition for the issuance of the corrigendum. Consequently, the corrigendum effectively amended the first paragraph of the Tribunal order to accurately reflect the details and context of the appeals of the assesses.