Typographical error in tribunal order corrected through corrigendum to replace the assessee's name and PAN with the proper particulars.

A demonstrated typographical error in the cause title and identity particulars of an ITAT order may be corrected by corrigendum where the correct assessee name and PAN are ascertainable from the record. The Tribunal found that the earlier order had mistakenly recorded those particulars and directed substitution of the correct name and PAN, thereby aligning the order with the true identity details reflected in the application and record.

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Issues: Whether the Tribunal should issue a corrigendum to correct the assessee's name and PAN in the earlier order.

Analysis: The record showed that the earlier order contained a typographical error in the cause title, with the assessee's name and PAN being incorrectly typed. The correct particulars were identifiable from the application and the order required suitable correction.

Conclusion: Corrigendum issued directing substitution of the correct assessee name and PAN in place of the mistaken particulars.

Final Conclusion: The earlier order was corrected to reflect the proper identity particulars of the assessee.

Ratio Decidendi: A demonstrated typographical mistake in an order may be corrected by issuing a corrigendum to align the record with the true particulars.

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